Conference Agenda
Overview and details of the sessions of this conference.
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Some information on the session logistics:
If not stated otherwise, the discussant is the following speaker, with the first speaker being the discussant of the last paper. The last speaker of each session is the session chair. (Exception: invited sessions)
Presenters should speak for no more than 20 minutes, and discussants should limit their remarks to no more than 5 minutes. The remaining time should be reserved for audience questions and the presenter’s responses. We suggest following these guidelines also in the (less common) 3-paper sessions in a 2-hour slot, to allow participants to move between sessions. Discussants are encouraged to avoid summarizing the paper. By focusing on a few questions and comments, the discussants can help start a broader discussion with the audience.
Only registered participants can attend this conference. Further information available on the congress website https://www.iseg.ulisboa.pt/en/event/iipf/ .
Venue address: ISEG - Lisbon School of Economics & Management, R. Francesinhas 21, 1200-675 Lisboa, Portugal
Please note that all times are shown in the time zone of the conference. The current conference time is: 17th Sept 2026, 11:38:05am WEST
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Daily Overview |
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A14: Tax Compliance: Information and Simplicity Location: Room 116 (Francesinhas 1) | |
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Did Automatic Exchange of Information End Bank Secrecy? Evidence from Aggregate Administrative Data 1: Norwegian University of Life Sciences; 2: University of Copenhagen; 3: International Tax Observatory; 4: DIW; 5: CREST; 6: Skatteforsk This paper evaluates the scope and coverage of the Common Reporting Standard (CRS), an international automatic exchange of information regime intended to eliminate bank secrecy and reduce cross-border tax evasion. We obtain new, aggregated CRS data from 26 countries, covering roughly 30% of the global amount reported by the OECD for the year 2022. We first show that cross-border financial wealth continues to be concentrated in tax havens. We then combine our aggregate CRS data with recent estimates of offshore financial wealth to estimate the coverage of the CRS. Our results suggest a coverage rate ranging from 38 to 93% for the subsample of countries we have the most granular data from, highlighting scope for improvement. However, we also show that the volume of data exchanged internationally has increased and improved in quality substantially over recent years, giving reason for longer-term optimism.
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