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66Th Annual Congress of the International Institute of Public Finance 66th Annual Congress of the International Institute of Public Finance http://editorialexpress.com/conference/IIPF66/program/IIPF66.html # Date/Time Location Type JEL Title Papers August 23, 1 2010 A128 contributed Tax Compliance I 3 13:30-15:00 August 23, 2 2010 A122 contributed Corporate Taxation 3 13:30-15:00 August 23, 3 2010 A138 contributed Education 3 13:30-15:00 August 23, 4 2010 A114 contributed Profit Taxation and Finance 3 13:30-15:00 August 23, 5 2010 B139 contributed Economics of Crime 2 13:30-15:00 August 23, 6 2010 B159 contributed Local Governments 3 13:30-15:00 August 23, Information Exchange and Tax 7 2010 H425 contributed 3 Compliance 13:30-15:00 August 23, 8 2010 Horsal 2 contributed Economics of the Media 2 13:30-15:00 August 23, Intergenerational Transfers and 9 2010 A156 contributed 3 Insurance 13:30-15:00 August 23, 10 2010 B153 contributed International Cooperation 0 13:30-15:00 August 23, 11 2010 F332 contributed Merit Goods and Social Interaction 3 13:30-15:00 August 23, 12 2010 F416 contributed Public Goods 3 1 von 68 29.09.2015 08:29 66th Annual Congress of the International Institute of Public Finance http://editorialexpress.com/conference/IIPF66/program/IIPF66.html 13:30-15:00 August 23, 13 2010 A144 contributed Fiscal Federalism 3 13:30-15:00 August 23, 14 2010 A138 contributed Tax Evasion 2 15:30-17:30 August 23, 15 2010 A156 contributed Optimal Income Taxation I 4 15:30-17:30 August 23, 16 2010 H425 contributed Minimum Wage Policy 4 15:30-17:30 August 23, 17 2010 A144 contributed Environmental Policy and Taxation 4 15:30-17:30 August 23, 18 2010 Horsal 1 contributed Tax Competition I 4 15:30-17:30 August 23, 19 2010 B153 contributed Shadow Economy I 3 15:30-17:30 August 23, Budgeting, Public Investment and 20 2010 B139 contributed 4 Deficits 15:30-17:30 August 23, 21 2010 A122 contributed Tax Compliance II 4 15:30-17:30 August 23, 22 2010 F332 contributed Migration 4 15:30-17:30 August 23, 23 2010 A128 contributed Fertility and Education 3 15:30-17:30 August 23, 24 2010 A114 contributed Care for Children and the elderly 4 15:30-17:30 August 23, 25 2010 F416 contributed Pensions and Growth 4 15:30-17:30 August 23, 26 2010 Horsal 2 contributed Cost Benefit Analysis 4 15:30-17:30 August 23, 27 2010 B159 contributed Taxes and FDI 4 15:30-17:30 2 von 68 29.09.2015 08:29 66th Annual Congress of the International Institute of Public Finance http://editorialexpress.com/conference/IIPF66/program/IIPF66.html August 24, Pensions, Wealth and Political 28 2010 B159 contributed 4 Economy 9:00-11:00 August 24, 29 2010 Horsal 2 contributed Bequests and Pensions 4 9:00-11:00 August 24, 30 2010 A114 contributed Public Goods and Taxation 4 9:00-11:00 August 24, 31 2010 A156 contributed Tax Evasion and Tax Avoidance 3 9:00-11:00 August 24, 32 2010 A144 contributed Pension Reform 4 9:00-11:00 August 24, 33 2010 A122 contributed Dynamic Fiscal Policy 3 9:00-11:00 August 24, 34 2010 B153 contributed Taxation and the Labour Market 2 9:00-11:00 August 24, 35 2010 H425 contributed Optimal Income Taxation III 4 9:00-11:00 August 24, 36 2010 A138 contributed The Macroeconomics of Fiscal Policy 3 9:00-11:00 August 24, 37 2010 F416 contributed Taxes, Ownership and Firm Size 3 9:00-11:00 August 24, Tax Competition and Multinational 38 2010 F332 contributed 3 Firms 9:00-11:00 August 24, The Economics of the Shadow 39 2010 B139 contributed 2 Economy 9:00-11:00 August 24, 40 2010 A128 contributed Unemployment Insurance 0 9:00-11:00 August 25, 41 2010 Horsal 1 contributed Commodity Taxation I 3 9:00-11:00 August 25, 42 2010 A156 contributed Auditing and Income Reporting 3 9:00-11:00 3 von 68 29.09.2015 08:29 66th Annual Congress of the International Institute of Public Finance http://editorialexpress.com/conference/IIPF66/program/IIPF66.html August 25, 43 2010 H425 contributed Fiscal Federalism 4 9:00-11:00 August 25, 44 2010 A122 contributed Health Care Policy 2 9:00-11:00 August 25, 45 2010 A138 contributed Institutions and Developing Countries 2 9:00-11:00 August 25, 46 2010 B153 contributed Political Economy and Voting 4 9:00-11:00 August 25, 47 2010 B159 contributed Tax Evasion and Tax Compliance 3 9:00-11:00 August 25, 48 2010 B139 contributed Firms, Taxes, and the Cost of Capital 4 9:00-11:00 August 25, 49 2010 A144 contributed International Corporate Taxation 4 9:00-11:00 August 25, 50 2010 F332 contributed International Political Economy 4 9:00-11:00 August 25, 51 2010 A128 contributed Income Distribution 4 9:00-11:00 August 25, 52 2010 A114 contributed Fiscal Competition 2 9:00-11:00 August 25, 53 2010 F416 contributed Government Debt and Default 3 9:00-11:00 August 25, 54 2010 B159 contributed Optimal Income Taxation II 4 16:00-18:00 August 25, 55 2010 B153 contributed Tax Competition II 3 16:00-18:00 August 25, 56 2010 A144 contributed Tax Policy in the European Union 4 16:00-18:00 August 25, 57 2010 B139 contributed Fiscal Policy and Stabilizattion 3 16:00-18:00 4 von 68 29.09.2015 08:29 66th Annual Congress of the International Institute of Public Finance http://editorialexpress.com/conference/IIPF66/program/IIPF66.html August 25, Natural Resources and the 58 2010 F332 contributed 4 Environment 16:00-18:00 August 25, 59 2010 A122 contributed Taxation and Multinational Firms 3 16:00-18:00 August 25, 60 2010 H425 contributed Health Economics 3 16:00-18:00 August 25, Tax Progression and Optimal Income 61 2010 F416 contributed 2 Taxation 16:00-18:00 August 25, 62 2010 A128 contributed Education and Federalism 3 16:00-18:00 August 25, 63 2010 A138 contributed Labour Markets 3 16:00-18:00 August 25, 64 2010 A114 contributed Corruption and Black Market Activity 3 16:00-18:00 August 25, 65 2010 A156 contributed Redistribution and Poverty 4 16:00-18:00 August 25, 66 2010 Horsal 2 contributed Human Capital and Schooling 3 16:00-18:00 August 25, Fiscal Federalism and Government 67 2010 Horsal 1 contributed 4 Debt 16:00-18:00 August 26, 68 2010 A122 contributed Taxes and Financial Decisions 3 9:00-11:00 August 26, 69 2010 A144 contributed Environmental Policy 2 9:00-11:00 August 26, 70 2010 A138 contributed Commodity Taxation II 4 9:00-11:00 August 26, Donations and Contributions to Public 71 2010 A156 contributed 4 Goods 9:00-11:00 August 26, 72 2010 A114 contributed Shadow Economy II 2 9:00-11:00 5 von 68 29.09.2015 08:29 66th Annual Congress of the International Institute of Public Finance http://editorialexpress.com/conference/IIPF66/program/IIPF66.html August 26, 73 2010 A128 contributed Tax Elasticities and Excess Burden 3 9:00-11:00 August 26, Local Governments and Residential 74 2010 B139 contributed 2 Choice 9:00-11:00 August 26, 75 2010 B159 contributed Economic Issues in Federations 3 9:00-11:00 August 26, 76 2010 H425 contributed Welfare State Policies 3 9:00-11:00 August 26, 77 2010 B153 contributed Political Economy 4 9:00-11:00 August 26, 78 2010 F332 contributed Public Firms and Public Services 3 9:00-11:00 August 26, 79 2010 Horsal 2 contributed Labour Markets and Growth 4 9:00-11:00 August 26, 80 2010 F416 contributed Taxation and Firm Behaviour 4 9:00-11:00 Session 1: Tax Compliance I Session Chair: Matthew Rablen, Brunel University Session type: contributed Date: August 23, 2010 Time: 13:30 - 15:00 6 von 68 29.09.2015 08:29 66th Annual Congress of the International Institute of Public Finance http://editorialexpress.com/conference/IIPF66/program/IIPF66.html Location: A128 Deterrence Effects of Audit Sampling Rules: An Experimental Study JEL codes: H26/M42/C92/C72 By Fangfang Tan; Tilburg University Andrew Yim; Tilburg University Presented by: Fangfang Tan, Tilburg University Discussant: Vilen Lipatov, Frankfurt University Political Support and Tax Compliance: A Social Interaction Approach By Chaim Fershtman; Tel Aviv University Vilen Lipatov; Frankfurt University Presented by: Vilen Lipatov, Frankfurt University Discussant: Matthew Rablen, Brunel University Audit Probability Versus Audit Effectiveness: The Beckerian Approach Revisited By Matthew D. Rablen;Brunel University Presented by: Matthew Rablen, Brunel University Discussant: Fangfang Tan, Tilburg University Session 2: Corporate Taxation Session Chair: Jouko Ylä-Liedenpohja, University of Tampere Session type: contributed Date: August 23, 2010 Time: 13:30 - 15:00 Location: A122 Prevention of an entrepreneur’s income shifting in a Nordic dual tax JEL codes: H25, H26 By Jouko Ylä-Liedenpohja; University of Tampere Presented by: Jouko Ylä-Liedenpohja, University of Tampere Discussant: Katharina Finke, Centre for European Economic Research Assessing the impact of ACE and CBIT Regimes on Heterogeneous Firms and on Aggregate Tax Revenue - A Microsimulation Analysis for Germany By Katharina Finke; Centre for European Economic Research (ZEW) Jost H. Heckemeyer; Centre for European Economic Research (ZEW) Presented by: Katharina Finke, Centre for European Economic Research Discussant: Benedikt Zinn, Centre for European Economic Research 7 von 68 29.09.2015 08:29 66th Annual Congress of the International Institute of Public Finance http://editorialexpress.com/conference/IIPF66/program/IIPF66.html Non-profit taxation on corporations in the EU: Lessons from corporate tax reforms in Germany and tax implications of the current financial crisis By Christoph Spengel, University of Mannheim Benedikt Zinn, Centre for European Economic Research (ZEW) Presented by: Benedikt Zinn, Centre for European Economic Research Discussant: Jouko Ylä-Liedenpohja, University of Tampere Session 3: Education Session Chair: Torberg Falch, Norwegian University of Science and Tech
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