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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C03: Digital Economy Taxation and International Tax Allocation Location: Room 103 (Francesinhas 1) | |
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Taxing Digital Platforms University of Michigan, Ann Arbor, United States of America Despite the growing relevance of direct platform taxation, little is known about its economic effects. This paper uses domain-level web traffic data to study how the French DST affected internet usage patterns. I find that traffic to websites owned by the 23 companies likely subject to DST liabilities remained stable after tax implementation, while traffic to non-liable websites declined by approximately 3\% relative to other countries. This differential effect is consistent with DSTs operating through through the advertising market: higher advertising costs reduce the returns to quality investments for non-liable websites that depend on DST-liable platforms for traffic acquisition, while platform quality, net of advertising, remains largely unaffected by jurisdiction-specific taxes.
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