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, 11:38:47am 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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Wait No More: How the Administration of VAT Refunds Impacts Firm Behavior 1: University of Barcelona, Spain; 2: Stellenbosch University; 3: University of California, Irvine We show that the promised production efficiency of an ideal VAT is sensitive to its practical, administrative choices. We study the response of exports and zero-rated domestic sales to delays in refunds of VAT credits in South Africa. Although South Africa officially issues refunds immediately, delaying these refunds were a key part of the "State Capture" episode between 2015 and 2018. We find that smaller exporters and sellers of zero-rated domestic goods of all sizes, increase their output by 20 percent once refunds were issued promptly. Our findings suggest that timely VAT refunds are crucial to preserving production efficiency in a VAT and that tax administrations can meaningfully affect these delays even if \emph{de jure} they are required to be paid immediately.
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