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, 11:39:39am 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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Trade or Evade? 1: LMU Munich and CESifo; 2: ifo Institute, LMU Munich, CESifo and CEPR; 3: JKU Linz and CESifo Corporate tax cuts are often defended as pro-competitive, yet they may also encourage profit shifting. This paper quantifies the relative importance of these two forces in international services trade. Using comprehensive German firm-level data that link services imports to multinationals’ foreign affiliates and to detailed service categories, we exploit plausibly exogenous changes in partner-country corporate tax rates between 2009 and 2019. Lower partner country tax rates increase German firms’ services imports, consistent with real economic responses. However, the effect is much stronger for multinationals trading with countries where they hold affiliates and is accompanied by changes in the composition and average value of traded services, consistent with tax-motivated pricing and invoicing. A staggered difference-in-differences design implies that roughly 60% of multinationals’ response reflects tax optimisation.
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