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, 11:38:04am WEST
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Daily Overview |
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C14: Optimal Taxation and Subsidy Design: Theory Location: Room 116 (Francesinhas 1) | |
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Cross-Border Capital Gains Taxation: An Alternative to Exit Taxation 1: University of Oxford, United Kingdom; 2: University of Cambridge, United Kingdom; 3: University of Konstanz, Germany Against the backdrop of increased international mobility of individuals, this paper addresses a central tax challenge in this context: the taxation of capital gains. Because capital gains taxation is generally realization-based, taxpayer mobility prior to realization can erode countries’ taxing rights. In response, both the academic literature and policymakers have considered the use of exit taxes on accrued, unrealized gains. Drawing on economic approaches to formula apportionment and tax averaging, as well as legal concepts from tax and public policy, this paper develops and evaluates a novel framework for capital gains taxation: Cross-Border Capital Gains Taxation (CBCGT). The model harmonizes capital gains taxation through cross-border realization-based averaging and intertemporal apportionment. Thereby it balances competing principles of realization-based taxation and accrual-based allocation. The proposal aims to improve international tax policy, and to this end, the paper conducts a legal analysis of its potential application, using the EU as a case study.
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