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, 11:40:23am WEST
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Daily Overview |
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D06: Corporate Tax Bases, Book-Tax Gaps, and Avoidance Location: Room 106 (Francesinhas 1) | |
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Effective Tax Rates and Book-Tax Differences in Europe: Evidence from the DiRECT Model European Commission, Spain We introduce DiRECT, a corporate tax microsimulation model for policy analysis that estimates tax bases and corporate tax liabilities for over 4.3 million firms in nine EU countries (2016–2019), helping overcome the limited availability of administrative firm-level tax data. Using financial accounting data, DiRECT implements methodological advances in sample construction and simulates key national tax provisions, including depreciation, interest limitation rules, tax-exempt dividend income, allowances for corporate equity, and intra-group/inter-period loss offsetting. Based on observed and simulated deductions, we derive firm-level effective tax rates (DiRECT ETRs) and book–tax difference (BTD) measures, and document their distributions across countries and firm size classes. This reveals systematic cross-sectional patterns in tax burdens and the use and intensity of tax deductions. We validate the model through detailed benchmarking against firm-level administrative tax data from Poland. DiRECT enables distributional and revenue analysis of corporate tax reforms.
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