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, 11:39:33am WEST
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Daily Overview |
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C07: VAT Compliance, Refunds, and Tax Administration Location: Room 107 (Francesinhas 1) | |
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Reform Journeys: The Evolution of VAT Misreporting in Kenya 1: Kenya Revenue Authority; 2: University of Copenhagen, Denmark Institutional change tends to arise from "reform journeys", where incremental changes—rather than one-off events—lead to long-run progress. This paper studies the evolution of VAT misreporting in Kenya during a period of sustained administrative reform using firm-to-firm transaction data from 2016 to 2023. We document widespread underreporting of VAT liabilities, especially on the extensive margin, and a sharp decline in this behaviour over time. Using a fixed-effects regression model that allocates reporting discrepancies to buyers or sellers, we show how systematic misreporting varies across firm size, sectors, and tax offices. Eliminating firms’ misreporting would have increased KRA's tax revenue by KSH 597 billion (40% of VAT payable). The negative revenue impact has decreased significantly over time, highlighting improvements in KRA's tax capacity during a sustained reform period.
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