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).
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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, 11:40:19am WEST
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Daily Overview |
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A14: Tax Compliance: Information and Simplicity Location: Room 116 (Francesinhas 1) | |
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Viva Simplicity! The Role of Tax Advisory Services in a Simple Tax System – Evidence from South Africa University of Münster, Germany This paper examines the role of professional tax advisors in a personal income tax system with relatively low complexity. Using population-wide administrative data from South Africa (2011–2018) and a matched difference-in-differences design, we estimate the causal effect of first-time tax preparer use on individual tax outcomes. We find that taking up a tax advisor leads to a persistent reduction in reported tax liabilities of about 3.6 percent, consistent with reduced information and compliance frictions and improved use of deductions and credits. Absolute tax savings rise strongly with income, while proportional effects are similar across the distribution. Higher-quality advisors generate larger effects, but the aggregate impact on tax progressivity and after-tax inequality remains modest.
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