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, 11:06:44am 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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Avoiding Evasion: Effects of the Automatic Exchange of Information 1: University of California, Berkeley; 2: Aix-Marseille School of Economics; 3: Paris School of Economics; 4: International Tax Observatory We combine information from foreign financial institutions reported to the French tax authority as part of the AEoI with data from a voluntary disclosure program and individual tax returns to document five new facts about French households’ foreign wealth. First, about 6.8% of French financial wealth was held abroad in 2021, with a substantial share concentrated at the top of the income distribution. Second, reported foreign accounts and foreign financial income have risen markedly since the endorsement of automatic cross-border exchange of financial account information. Third, this rise is entirely driven by taxpayers who did not report the existence of a foreign account before the transparency policy was announced. Fourth, participation in the voluntary disclosure program explains a large share of these dynamics, indicating that disclosures constitute a key margin of behavioural response to the policy change. Fifth, among disclosers, self-reported information closely matches information reported by foreign financial institutions.
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