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, 11:40:00am WEST
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Daily Overview |
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G13: Tax Transparency, Revolving Doors, and Cryptocurrency Location: Room 114 (Francesinhas 1) | |
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Tax Transparency and Cryptocurrency Price Responses to Automatic Exchange of Information 1: Charles University, Czech Republic (Czechia); 2: Individual Researcher; 3: Namibia Statistics Agency The decentralized structure of crypto-assets constrains third-party reporting and weakens tax enforcement. The European Union’s eighth revision of the Directive on Administrative Cooperation (DAC8) addresses this gap by extending mandatory reporting and automatic cross-border exchange of information to crypto-asset service providers. This paper examines how cryptocurrency markets respond to this expansion of tax transparency. Using an event study design, we analyze daily returns for the 32 largest cryptocurrencies around the formal adoption of DAC8. We document a statistically significant negative abnormal return of 0.61\% at the 1\% level. The results are consistent with markets pricing higher expected enforcement and reduced after-tax returns following the integration of crypto-assets into a harmonized transparency regime.
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