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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C07: VAT Compliance, Refunds, and Tax Administration Location: Room 107 (Francesinhas 1) | |
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Improving VAT Compliance by Switching Who Remits the Tax: Evidence From Construction Firms 1: University of Helsinki, Finland and Finnish Centre of Excellence in Tax Systems Research (FIT); 2: VATT Institute for Economic Research (VATT) and Finnish Centre of Excellence in Tax Systems Research (FIT); 3: VATT Institute for Economic Research (VATT) and Finnish Centre of Excellence in Tax Systems Research (FIT) Many countries use a reverse charge mechanism (RC) in the value added tax (VAT) system to combat tax evasion in specific high-risk sectors. The RC shifts the liability to remit VAT from the seller to the buyer. We study the adoption of RC in the construction sector in Finland in 2011 using tax return data on the universe of Finnish firms. Using a difference-in-differences design, we find that reported net VAT liabilities in the construction sector increased by 5%. According to our results, changing the remittance policy decreased VAT evasion by small subcontractors that provide services for large firms. Using a theoretical model, we show that reverse charge increases tax revenue relative to conventional VAT unless downstream firms increase tax evasion beyond the level previously undertaken by upstream firms, a response that requires a high degree of non-compliance.
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