IESE Tax Conference 2024

June 27-28, 2024

The IESE Tax Conference will take place on June 27 & 28, 2024 at the IESE North Campus in Barcelona.

The conference provides tax researchers with the opportunity to present their current research projects. Papers in all areas of tax research are welcome. There is no limitation to specific research methods.

A limited number of selected papers will be presented. Presenters will benefit from a formal discussant and general audience feedback. Interested participants who do not present a paper are more than welcome. The number of attendees is limited. There is no conference fee for attending and local expenses will be partially covered.

Registration

Agenda.

June 27, 2024 (Q-102, North Campus)

 

9:00 a.m. - Registration and Welcome

  • Martin Jacob, IESE Business School

9:30 a.m. - Firm-Level Tax Audit Enforcement: A Generative AI-Based Measurement

  • Ga-Young Choi, Bayes Business School, City University of London and Alex G. Kim, University of Chicago
  • Discussant: Michele Mullaney, Indiana University

10:15 a.m. - No Incidence Left Behind – Towards a Complete Understanding of Tax Incidence

  • Richard Winter, Philipp Doerrenberg, Fabian Eble, Davud Rostam-Afschar, and Johannes Voget, all University of Mannheim
  • Discussant: Maximilian Müller, University of Cologne

11:00 a.m.  - Coffee break

11:30 a.m.  - Shorter Presentations Part I

  • Paper 1 “Inflation, fiscal policy and inequality”
    Antonio F. Amores et al., Joint Research Centre, European Commission
  • Paper 2 “Location, Financial and Real Effects of CFC Rules after the ATAD Implementation in the EU”
    Emilia Gschossmann and Alina Pfrang, both University of Mannheim
  • Paper 3 “Anti-tax avoidance rules and foreign investment”
     Mary Cowx, Arizona State University and Jon N. Kerr, Brigham Young University

12:30 p.m. - Lunch

1:45 p.m. - Subsidy-Induced Tech Industry Growth and Accounting Labor Supply

  • Shaphan Ng, Singapore Management University and Il Sun Yoo, University of Hawaii
  • Discussant: Nathan Goldman, NC State University

2:30 p.m. - Break

3:00 p.m. - The Role of Revenue Decentralization in Disciplining Local Government Spending

  • Marco Errico, ESADE Business School, Stefan J. Huber, Rice University, Delphine Samuels, and Anthony Welsch, both University of Chicago
  • Discussant: Pietro Bonetti, IESE Business School

3:45 p.m. - Coffee break

4:15 p.m. - Shorter Presentations Part II

  • Paper 1. “Banking Beyond Borders: Offshore Dynamics and Profit Shifting in Multinational Financial Institutions”
    Fotis Delis and Rafael Speitmann, both Joint Research Centre, European Commission and Yuchen Wu, University of St. Gallen
  • Paper 2. “CEO Incentives and Tax Avoidance”
    Robert Dur and Dirk Schindler, both Erasmus School of Economics
  • Paper 3. “Domestic Product Market Impacts of Politically Motivated Foreign Tariffs”
    Carlyle Burd, North Carolina State University and Duke Ferguson, University of Kentucky

5:15 p.m. - Reception, North Campus

8:00 p.m. - Dinner, Jardin de L‘Abadessa

June 28, 2024 (Q-102, North Campus)

9:30 a.m. - Shorter Presentations Part III

  • Paper 1. “How do Tax Disclosures Affect Private Firms? An Examination of Tax Uncertainty Disclosure and Corporate Investment Delay”
    Nathan Goldman, North Carolina State University, Devendra Kale, University of Rhode Island, and Gil Sadka, University of Texas at Dallas
  • Paper 2. “Value Added Taxes and Corporate Borrowing”
    Jochen Hundsdoerfer, Freie Universität Berlin
  • Paper 3. “Private Firms and Offshore Finance: The Real Effects of Data Leaks”
    Marcelo Ortiz, Universitat Pompeu Fabra and Juan F. Imbet, Université Paris-Dauphine

10:30 a.m. - Short break

10:45 a.m. - Corporate tax avoidance and sales: micro evidence and aggregate implications

  • Julien Martin, Université du Québec, Mathieu Parenti, Paris School of Economics, and Farid Toubal, Université Paris-Dauphine
  • Discussant: Fabio Gaertner, Wisconsin School of Business, University of Wisconsin-Madison

11:30 a.m. - Short break

11:45 a.m. - Tax Avoidance with DeFi Lending

  • Lisa De Simone, University of Texas at Austin, Peiyi Jin and Daniel Rabetti, both National University of Singapore
  • Discussant: Dirk Foremny, Universitat de Barcelona

12:30 p.m. - Lunch and departure

 

OPTIONAL:

1:30 p.m. - Tour & Visit of Sagrada Familia

Accommodation.

IESE is a dynamic community of scholars and practitioners who will welcome you to Barcelona, a traditional and welcoming Mediterranean city. It is a city with a great number of tourist attractions and a friendly atmosphere that will offer conference participants and their families plenty of opportunities to enjoy their stay here, over and above the academic program we are preparing for you. Accommodations options near IESE:

  • Sansi Pedralbes → 5-minute walk from IESE
    Av. Pearson 1-3, 08034 Barcelona
  • Torre Girona Residence Halls → 10-minute walk from IESE
    Passeig dels Til·lers, 19 , 08034 Barcelona
  • AC Victoria Suites → 15-minute walk from IESE
    C/ Beltrán i Ròzpide, 7-9 (before Av. Pedralbes, 16), 08034 Barcelona
  • Abba Garden Hotel → 20-minute walk from IESE
    C/ Santa Rosa, 33 , 08950 Esplugues de Llobregat, Barcelona
  • Upper Diagonal → 15-minute walk from IESE
    Passeig de Manuel Girona, 7, 08034 Barcelona
  • Arenas Atiram → 11 minute from IESE by car
    C/ Capitán Arenas, 20, 08035 Barcelona