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, 11:38:47am WEST
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Daily Overview |
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F11: Fiscal Multipliers, Employment, and Business Cycles Location: Room 112 (Francesinhas 1) | |
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Information Constraints, Valuation Difficulty, and Border Misreporting: Evidence from Japanese Customs Data 1: Aichi Shukutoku University, Japan; 2: Kyoto University, Japan; 3: The University of Tokyo, Japan; 4: The University of Osaka, Japan Border taxes are a workhorse instrument of fiscal and trade policy, but their effectiveness hinges on compliance at the border. We study where responses to border tax rates concentrate across product–partner lanes, highlighting heterogeneity linked to enforcement information and valuation uncertainty. Using Japanese transaction-level customs microdata and mirror trade statistics, we created HS6 product–partner–year panels for 2014–2021. Our estimation results show that the average semi-elasticity of mirror gaps with respect to border tax rates is statistically insignificant. However, heterogeneous estimates are nearly zero where enforcement is supported by a rich information base (many declarants and dense transaction histories), sizable where information is scarce, and stronger where lagged unit-value dispersion is greater. These “where the effect lives” patterns survive conservative diagnostics separating incentive responses from measurement noise. The results suggest that, even in a high-capacity country, responses to border taxes are shaped by lane-level information and valuation uncertainty confronting enforcement.
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