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, 11:37:13am WEST
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Daily Overview |
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C07: VAT Compliance, Refunds, and Tax Administration Location: Room 107 (Francesinhas 1) | |
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Crossing the Line: Firm Responses to VAT Registration in Germany 1: ZEW Mannheim, Germany; 2: University of Mannheim Value-added tax (VAT) registration thresholds are among the most common size-based regulations worldwide, yet existing evidence has focused mainly on firms’ avoidance behavior below these thresholds. This paper studies what happens when small firms enter the VAT regime. We use newly available German administrative tax data covering the near-universeof firms and exploit the €17,500 VAT registration threshold. To comapre crossing and noncrossing firms we combine a dynamic difference-in-discontinuities design with a donut RD approach. Due to data protection reasons we cannot disclose the full paper publicly.
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