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, 11:37:38am WEST
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Daily Overview |
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E08: Taxable Income Elasticity and Income Shifting Location: Room 108 (Francesinhas 1) | |
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Real Effects of Income Shifting WU Vienna University of Economics and Business, Austria We examine whether realized income shifting and foreign tax incentives have distinct implications for domestic real activity. Using Austrian tax returns and administrative ownership data, we construct an entity-level measure of shifting intensity and exploit foreign corporate tax-rate changes within MNE groups. Greater shifting intensity is associated with higher domestic capital investment but lower productivity. Foreign tax-rate reductions, in contrast, reduce domestic investment, employment, and productivity, consistent with activity moving toward lower-tax jurisdictions. These findings suggest that income-shifting behavior and changes in international tax incentives affect domestic investment through distinct channels, underlining the importance of distinguishing the two mechanisms when evaluating the real effects of corporate taxation.
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