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, 11:37:38am WEST
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Daily Overview |
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C16: Aggressive Tax Planning and the Shadow Economy Location: Room 008 (Francesinhas 1) | |
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Multinational Firms’ Tax Avoidance And Inequality CY Cergy Paris Université, France This paper studies the distributional effects of corporate tax avoidance. Using linked ownership data on multinational enterprises based in France and matched employer–employee panel data, I exploit the establishment of a first affiliate in tax havens in a staggered difference-in-differences framework. I show that tax-haven entry leads to a decline in operating profits and in the domestic corporate tax base, accompanied by an increase in financial income through tax-advantaged dividend receipts. These changes are consistent with profit shifting and an increase in firms’ after-tax surplus. I then examine how the tax savings are shared within firms. While part of the gains accrues to workers, they disproportionately benefit top earners and occupations central to tax avoidance strategies. These findings suggest that corporate tax avoidance not only erodes the domestic tax base but also amplifies within-firm compensation inequality.
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