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, 11:39:33am WEST
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Daily Overview |
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D04: VAT Evasion, Enforcement, and Export Rebates Location: Room 104 (Francesinhas 1) | |
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Randomized Response, Systematic Bias: Evidence From Vat Evasion University of Mannheim, Germany Self-employment income goes partly unreported in tax records and surveys. We measure how much, and who under-reports, combining a meta-analysis of 690 Pissarides-Weber expenditure-method estimates from 41 studies with an application to the Household Finance and Consumption Survey. Corrected for publication selection, the under-reported share, measured relative to wage earners, lies between 0.17 and 0.26; the raw literature mean of 0.24 sits near the top of this range. The survey reads 0.14 on total food, the measure the literature mostly uses, and 0.24 on food away from home, inside the range. Within the self-employed, employers under-report 0.27 of true income on total food and own-account workers $0.08$; the gap comes from incorporation, since incorporated own-account workers under-report like incorporated employers. Correcting reported income moves the self-employed from the median to about the 52nd to 54th percentile.
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