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, 11:40:00am WEST
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Daily Overview |
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D04: VAT Evasion, Enforcement, and Export Rebates Location: Room 104 (Francesinhas 1) | |
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Missing Trader VAT Fraud: Evidence From Cross-Border Audits In The EU 1: ZEW Mannheim & University of Münster; 2: University of Mannheim, Germany Missing trader fraud is widely viewed as a major source of VAT revenue loss in the EU, yet existing evidence remains limited and largely based on indirect or aggregate measures. We use administrative audit data covering firm-to-firm cross-border transactions across all EU Member States to study this fraud. We first document new facts on its extent and nature, showing that detected fraud is concentrated across a few borders in Eastern and Southern Europe, in the retail sector, and among small rapidly expanding firms. We then examine the effectiveness of two policy instruments, tax audits and the reverse charge mechanism (RCM) in curbing this fraud. Event-study estimates show that tax audits have substantial effects: following detection, many missing traders exit while surviving firms contract, with similar dynamics observed among exporting trade partners. In contrast, RCM lead to substitution of fraud to neighboring non-treated sub-sectors, limiting overall deterrence effects and reducing its impact.
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