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, 11:39:39am WEST
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Daily Overview |
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A02: VAT Design and Compliance Location: Room 102 (Francesinhas 1) | |
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Testing the Money Machine: VAT Adoption and Tax Revenue Performance 1: CUNEF Universidad; 2: International Monetary Fund; 3: World Bank Group We study the impact of adopting the value-added tax (VAT) on countries' tax revenue performance. Applying an event-study design and using panel data for 74 countries that introduced a VAT between 1986 and 2015, we estimate that adopting the VAT increases the tax-to-GDP ratio by about 0.7 percentage points on average. The effect is larger, up to 2 points of GDP, for low- and middle-income countries, in particular those located in Africa. The increase in VAT revenue more than offsets the decline in other indirect taxes—particularly trade taxes—consistent with VAT adoption replacing more distortionary sources of revenue, while income tax revenue remains broadly unchanged following adoption.
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