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, 11:37:13am WEST
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Daily Overview |
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C16: Aggressive Tax Planning and the Shadow Economy Location: Room 008 (Francesinhas 1) | |
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Turbulence in Taxation: A Study on Tax Avoidance with Private Jets University of Basel, Switzerland This paper studies value-added tax (VAT) avoidance in private jet ownership by linking administrative aircraft-registry data from 41 European countries to high-frequency ADS-B flight tracking for 1,902 business jets. I document that roughly 35% of European private jets are registered in tax havens, yet these jurisdictions serve almost exclusively as paper registries: only 7 of 664 haven-registered jets are primarily grounded locally. At the aircraft level, a ten-percentage-point increase in the domestic VAT rate raises the probability of haven registration by about nineteen percentage points. The findings provide new evidence on the mobility of high-value assets and highlight structural weaknesses in VAT enforcement for cross-border luxury goods.
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