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, 11:38:03am WEST
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Daily Overview |
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E12: Third-Party Reporting, Audit Targeting, and Non-Filing Location: Room 113 (Francesinhas 1) | |
| Presentation 1 | |
Third-party Reporting and the Platform Economy. Insights on Activity and Transaction Volumes 1: University of Mannheim, Germany; 2: University of Mannheim, Germany; 3: University of Mannheim, Germany; 4: University of Mannheim, Germany This paper presents descriptive evidence on economic activity reported under DAC7, the European Union’s newly introduced third-party reporting regime for online marketplaces. Using novel administrative data from Germany, we study platform-mediated sales between businesses and consumers as well as among peers. We document the scale, composition, and distribution of online marketplace participation and revenue volume across platforms and transaction types. The analysis provides a comprehensive empirical characterization of activity reported under DAC7 and establishes a baseline for future research and policy evaluation.
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