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, 11:38:26am WEST
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Daily Overview |
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A03: Global Minimum Tax: Theory and Evidence Location: Room 103 (Francesinhas 1) | |
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MNE Responses to the Global Minimum Tax 1: OECD, France; 2: University of Manchester, United Kingdom The Global Minimum Tax (GMT), implemented in 2024, represents a significant change in the international tax system. This paper uses a difference-in-differences framework to assess its short-term impact, including on effective tax rates, investment and employment. Based on group-level Orbis data, the analysis finds that in the first year after the introduction of the GMT, relatively low-taxed MNEs experienced a statistically significant increase in their effective tax rates of 1.7 percentage points. However, this increase was not accompanied by a reduction in investment or employment. Heterogeneity analyses suggest that the effects on effective tax rates are driven by MNEs which were more likely to have engaged in tax planning and MNEs with higher profit-to-substance ratios. The point estimates in terms of ETRs suggest that the GMT resulted in an increase of EUR 79bn-109bn in tax revenue globally in the first implementation year, equivalent to 2.4-3.4% of global CIT revenue.
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