Conference Agenda
Overview and details of the sessions of this conference.
Please select a date to show only sessions at that day. Please select a single session for detailed view (with abstracts and downloads if available).
Activate "Show Presentations" and enter your name in the search field in order to find your function (s), like presenter, discussant, chair.
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, 11:37:15am WEST
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Daily Overview |
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A15: Size-Based Tax Incentives and Firm Investment Location: Room 118 (Francesinhas 1) | |
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Taxing Windfall Profits In The Energy Sector 1: Tax Justice Network; 2: Charles University In this paper, we calculate the excess profits of energy and fossil fuel companies in the EU during the energy crisis on 2022-2023. A windfall tax on these profits was adopted, which we find could have generated €73.8 billion, nearly three times the officially reported collection. We document evidence for an avoidance response by large multinationals shifting profits to jurisdictions where the windfall profits tax was not in force. Using Czech country-by-country reporting data, we calculate the potential revenue of a permanent extension of the excess profits tax under different scenarios.
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