74 sessions, 218 papers

2009 International Institute of Public Finance Congress
Complete List of All Sessions

Session 1: Power indices and the EU
Session Organizer: Daniel Seidmann, University of Nottingham
Session Chair: Mika Widgrén, Turku School of Economics
Date: August 13, 2009
Time: 16:00 - 17:30
Location: 1.41
The EU Budget: Power Politics and Needs Views Revisited
JEL codes: C71, D72
Presented by: Mika Widgrén, Turku School of Economics
Discussant: Michael Stimmelmayr, CES, University of Munich
Fiscal Interactions Among European Countries. Does the EU Matter?
Presented by: Michela Redoano, University of Warwick
Discussant: Mika Widgrén, Turku School of Economics
From A Priori to Posteriori Voting Power Measures: An Application to the European Council of Ministers
Presented by: Michael Stimmelmayr, CES, University of Munich
Discussant: Michela Redoano, University of Warwick

Session 2: Elections
Session Organizer: Daniel Seidmann, University of Nottingham
Session Chair: Jens Siebel, University of Applied Sciences Kaiserslautern
Date: August 13, 2009
Time: 16:00 - 17:30
Location: 1.42
Altruistic Redistribution and Fiscal Deficits
JEL codes: H23, H62, H63
Presented by: Jens Siebel, University of Applied Sciences Kaiserslautern
Discussant: Stephen Matthews, OECD
The Effect of Information on Voting Behavior
Presented by: Mattias Nordin, Uppsala University
Discussant: Jens Siebel, University of Applied Sciences Kaiserslautern
Government in Barack Obama’s Inaugural Address: Challenging Media Content Bias Theories
Presented by: Juan Carlos Molero, Universidad de Navarra
Discussant: Mattias Nordin, Uppsala University

Session 3: Behavioral analysis of pension systems
Session Organizer: Jukka Pirttila, University of Tampere
Session Chair: Marie-Louise Leroux, Université Catholique de Louvain la Neuve
Date: August 13, 2009
Time: 16:00 - 17:30
Location: 1.43
When and how to subsidize tax-favored retirement accounts?
JEL codes: H55, D91
Presented by: Andras Simonovits, Institute of Economics
Discussant: Marie-Louise Leroux, Université Catholique de Louvain la Neuve
Pension Funding and Individual Accounts in Economies with Life-cyclers and Myopes
Presented by: Fabian Kindermann, University of Wuerzburg
Discussant: Karin Edmark, IFAU
Should we subsidize longevity?
Presented by: Marie-Louise Leroux, Université Catholique de Louvain la Neuve
Discussant: Fabian Kindermann, University of Wuerzburg

Session 4: Aspects of empirical public economics
Session Organizer: Jukka Pirttila, University of Tampere
Session Chair: Tomi Kyyra, VATT
Date: August 13, 2009
Time: 16:00 - 17:30
Location: 1.44
Labor supply responses to cash transfer programs: Experimental and non-experimental evidence from Latin America
JEL codes: J08 J22 I38 H53
Presented by: Laura Ripani, Inter American Development Bank
Discussant: Tomi Kyyra, VATT
Trade Reform and Firm-level Employment in Cameroon Manufacturing
Presented by: Ousmanou Njikam, Economics Department
Discussant: Laura Ripani, Inter American Development Bank
The Effect of Receiving Supplementary UI Benefits on Unemployment Duration
Presented by: Tomi Kyyra, VATT
Discussant: Ousmanou Njikam, Economics Department

Session 5: Environmental Regulation and Investments
Session Organizer: Andreas Lange, University of Maryland
Session Chair: Cathrine Hagem, Statistics Norway
Session JEL code: Q5
Date: August 13, 2009
Time: 16:00 - 17:30
Location: 1.61
Environmental Regulation and Investment: Evidence from European Industries
Presented by: Andrea Leiter, University of Innsbruck
Discussant: Nadine Bethke, University of Bremen
Willingness to Pay for green electricity under the Additionality effect. An Experimental Study
Presented by: Nadine Bethke, University of Bremen
Discussant: Cathrine Hagem, Statistics Norway
The cost-effectiveness of the combined use of various energy and climate policy instruments in a second-best world.
Presented by: Cathrine Hagem, Statistics Norway
Discussant: Andrea Leiter, University of Innsbruck

Session 6: Migration, the Welfare States and Distributional Conflicts
Session Organizer: Hillel Rapoport, Bar-Ilan University
Session Chair: RANGAN GUPTA, UNIVERSITY OF PRETORIA
Date: August 13, 2009
Time: 16:00 - 17:30
Location: 1.62
Optimal Public Policy with Endogenous Mortality
JEL codes: H2; H51; I1; I1
Presented by: RANGAN GUPTA, UNIVERSITY OF PRETORIA
Discussant: Junko Doi, Kansai University
Immigration Conflicts
Presented by: Junko Doi, Kansai University
Discussant: Matz Dahlberg, Uppsala University
Ethnic Diversity and Preferences for Redistribution
Presented by: Matz Dahlberg, Uppsala University
Discussant: RANGAN GUPTA, UNIVERSITY OF PRETORIA

Session 7: Profit Shifting, Financing Decisions and Tax Havens
Session Organizer: Guttorm Schjelderup,
Session Chair: Dirk Schindler, University of Konstanz
Session JEL code: F23,H25
Date: August 13, 2009
Time: 16:00 - 17:30
Location: 1.63
Multinationals, Minority Ownership and Tax-Efficient Financing Structures
Presented by: Dirk Schindler, University of Konstanz
Discussant: Martin Ruf, Mannheim University
The Taxation of Passive Foreign Investment: Lessons from German Experience
Presented by: Alfons Weichenrieder, University of Frankfurt
Discussant: Dirk Schindler, University of Konstanz
Determining Taxable Income to Ensure Capital Ownership Neutrality
Presented by: Martin Ruf, Mannheim University
Discussant: Alfons Weichenrieder, University of Frankfurt

Session 8: Decentralization and Performance
Session Organizer: Masayoshi Hayashi, Hitotsubashi University
Session Chair: Giacomo Pignataro, UNIVERSITY OF CATANIA
Date: August 13, 2009
Time: 16:00 - 17:30
Location: 1.64
Decentralization and Economic Performance in a Cooperative Federation - Evidence from Germany
JEL codes: H71, H72, H77
Presented by: Sarah Necker, University of Heidelberg
Discussant: Giacomo Pignataro, UNIVERSITY OF CATANIA
The performance of local government in the execution of public works
Presented by: Giacomo Pignataro, UNIVERSITY OF CATANIA
Discussant: Gunther Markwardt, TU Dresden
One Size Fits All? Decentralization, Corruption, and the Monitoring of Bureaucrats
Presented by: Gunther Markwardt, TU Dresden
Discussant: Thushyanthan Baskaran, University of Heidelberg

Session 9: Pollution, Natural Resources and Taxation
Session Organizer: Craig Brett, Mount Allison University
Session Chair: Sajal Lahiri, Southern Illinois University Carbondale
Date: August 13, 2009
Time: 16:00 - 17:30
Location: 2.41
Rent Taxation for Nonrenewable Resources - a Critical Review of the Literature
JEL codes: H25, O13, Q38
Presented by: Diderik Lund, University of Oslo
Discussant: Bart Defloor, University College Ghent and SHERPPA, Ghent University
Integrated Reforms of Indirect Taxes in the Presence of Pollution
Presented by: Sajal Lahiri, Southern Illinois University Carbondale
Discussant: Diderik Lund, University of Oslo
Public Demerit Goods and Marginal Cost of Indirect Taxation with an Application to Carbon Dioxide Emissions in Belgium
Presented by: Bart Defloor, University College Ghent and SHERPPA, Ghent University
Discussant: Sajal Lahiri, Southern Illinois University Carbondale

Session 10: Public goods provision
Session Organizer: Indraneel Dasgupta, Durham University
Session Chair: Abigail Payne, McMaster University
Date: August 13, 2009
Time: 16:00 - 17:30
Location: 2.42
Is Crowding Out Due Entirely to Fundraising? Evidence from a Panel of Charities
Presented by: Abigail Payne, McMaster University
Discussant: Jin Kim, KIPF
Transfers and the weakest-link public good: two paradoxes
Presented by: Martin Gregor, Charles University, Prague
Discussant: Abigail Payne, McMaster University
Spillover Awareness of Inter-Generational Global Public Goods: Long-Term Bilateral Treaties
Presented by: Jin Kim, KIPF
Discussant: Martin Gregor, Charles University, Prague

Session 11: Aid and Trade
Session Organizer: Ravi Kanbur, Cornell University
Session Chair: Pernilla Johansson, Lund University
Date: August 13, 2009
Time: 16:00 - 17:30
Location: 2.43
Grants or Loans? Determinants of Aid Composition
JEL codes: F34, F35
Presented by: Pernilla Johansson, Lund University
Discussant: Pertti Haaparanta, HELSINKI SCHOOL OF ECONOMICS
Budget support, project aid and government accountability
Presented by: Pertti Haaparanta, HELSINKI SCHOOL OF ECONOMICS
Discussant: Pernilla Johansson, Lund University

Session 12: Gender, Labour and Inequality in Africa
Session Organizer: Ravi Kanbur, Cornell University
Session Chair: Samuel Fambon, Université de Yaoundé II
Date: August 13, 2009
Time: 16:00 - 17:30
Location: 2.44
Explaining Inter-Household Gender Inequality in Cameroon: An Oaxaca-Blinder Approach
JEL codes: H, O
Presented by: Boniface Ngah Epo, University of Yaoundé II, Cameroon
Discussant: Samuel Fambon, Université de Yaoundé II
Child care and female labor force participation in developing countries - Quasi-experimental results from Togo
Presented by: Falko Tabbert, Universität Hannover
Discussant: Boniface Ngah Epo, University of Yaoundé II, Cameroon
Inequality in the Distribution of Household Expenditure in Cameroon: A Gini Decompositions Analysis Based On Shapley's Method
Presented by: Samuel Fambon, Université de Yaoundé II
Discussant: Falko Tabbert, Universität Hannover

Session 13: Tax Systems
Session Organizer: Ravi Kanbur, Cornell University
Session Chair: Benjamin Lockwood, Warwick
Date: August 13, 2009
Time: 16:00 - 17:30
Location: 2.45
THE VALUE ADDED TAX: ITS CAUSES AND CONSEQUENCES
JEL codes: H20, H21
Presented by: Benjamin Lockwood, Warwick
Discussant: Matti Tuomala, University of Tampere
Tax evasion with inspection budgets
Presented by: Katarina Nordblom, Uppsala University
Discussant: Benjamin Lockwood, Warwick
Charitable Conservatism, Poverty Radicalism and Good Old Fashioned Inequality Aversion
Presented by: Matti Tuomala, University of Tampere
Discussant: Katarina Nordblom, Uppsala University

Session 14: Public sector performance
Session Organizer: Daniel Seidmann, University of Nottingham
Session Chair: Ed Westerhout,
Date: August 14, 2009
Time: 9:00 - 10:30
Location: 1.41
Intergenerational Risk Sharing in Time-Consistent Pension Schemes
JEL codes: H55
Presented by: Ed Westerhout,
Discussant: Isidoro Mazza, University of Catania
Corruption and the Shadow Economy: A Structural Equation Model Approach
Presented by: Andreas Buehn, Technische Universitaet Dresden
Discussant: Ed Westerhout,
Pork barrel and public expenditure for cultural heritage: evidence from regional allocation in Sicily
Presented by: Isidoro Mazza, University of Catania
Discussant: Andreas Buehn, Technische Universitaet Dresden

Session 15: International Environmental Agreements
Session Organizer: Andreas Lange, University of Maryland
Session Chair: andries nentjes, Groningen University
Session JEL code: Q5
Date: August 14, 2009
Time: 9:00 - 10:30
Location: 1.42
The Determinants of Multilateral Environmental Agreement Membership
JEL codes: C23; Q56;
Presented by: Christoph Jessberger, Ifo Institute for Economic Research
Discussant: andries nentjes, Groningen University
SPATIAL ALLOCATION OF PROPERTY RIGHTS – THE CASE OF INTERNATIONAL FISHERY
Presented by: Raoul Schneider, Ulm University
Discussant: Christoph Jessberger, Ifo Institute for Economic Research
Optimal Coordination of Abatement in a Negotiated Agreement
Presented by: andries nentjes, Groningen University
Discussant: Raoul Schneider, Ulm University

Session 16: Migration selectivity
Session Organizer: Hillel Rapoport, Bar-Ilan University
Session Chair: John Wilson, Michigan State University
Date: August 14, 2009
Time: 9:00 - 10:30
Location: 1.43
Where Have All The Young Women Gone? - Gender-Specific Migration from East to West Germany
JEL codes: J1
Presented by: Sebastian Vollmer, Leibniz Universität Hannover
Discussant: John Wilson, Michigan State University
Self-Selection and Earnings of Emigrants from a Welfare State
Presented by: Panu Poutvaara, University of Helsinki
Discussant: Sebastian Vollmer, Leibniz Universität Hannover
Are Brain-Drain Taxes Good When Governments Are Bad?
Presented by: John Wilson, Michigan State University
Discussant: Panu Poutvaara, University of Helsinki

Session 17: Multinationals and Taxation
Session Organizer: Guttorm Schjelderup,
Session Chair: Valeria Merlo, ifo Institute for Economic Research
Session JEL code: F23,H25
Date: August 14, 2009
Time: 9:00 - 10:30
Location: 1.44
How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany
Presented by: Valeria Merlo, ifo Institute for Economic Research
Discussant: Kveta Kubatova, University of Economics, Prague
Foreign (In)Direct Investment and Corporate Taxation
Presented by: Georg Wamser, Ifo Institute for Economic Research
Discussant: Hitoshi Takehara, Waseda University
Corporate Financing, Taxation, and Tobin’s q:
Presented by: Keiichi Kubota, Chuo University
Discussant: Georg Wamser, Ifo Institute for Economic Research

Session 18: Topics in Empirical Political Economy
Session Organizer: Benjamin Lockwood, Warwick
Session Chair: Pilar Sorribas-Navarro, Universitat de Barcelona
Date: August 14, 2009
Time: 9:00 - 10:30
Location: 1.61
Do Politicians’ Preferences Matter for Voters’ Voting Decisions?
JEL codes: H41, H77
Presented by: Pilar Sorribas-Navarro, Universitat de Barcelona
Discussant: Ilde Rizzo, University of Catania
Does Wagner´s law ruin the sustainability of German Public Finances? – An empirical analysis of long-run relationships 1960-2007
Presented by: Christoph Priesmeier, Deutsche Bundesbank
Discussant: Pilar Sorribas-Navarro, Universitat de Barcelona
Public Intervention on Heritage Conservation and Determinants of Heritage Authorities’ Performance: A Semi-parametric Analysis.
Presented by: Ilde Rizzo, University of Catania
Discussant: Christoph Priesmeier, Deutsche Bundesbank

Session 19: Corporate Taxation
Session Organizer: Alfons Weichenrieder, University of Frankfurt
Session Chair: Nils aus dem Moore, RWI Essen, Berlin Office
Date: August 14, 2009
Time: 9:00 - 10:30
Location: 1.62
ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
JEL codes: H25, H32, C15
Presented by: Katharina Finke, Centre for European Economic Research
Discussant: Nils aus dem Moore, RWI Essen, Berlin Office
Business Taxation, Strategic Investment and Technology Adoption
Presented by: Jean-Francois Tremblay, University of Ottawa
Discussant: Katharina Finke, Centre for European Economic Research
Do wages rise when corporate tax rates fall? Evidence from the German Business Tax Reform 2000
Presented by: Nils aus dem Moore, RWI Essen, Berlin Office
Discussant: Jean-Francois Tremblay, University of Ottawa

Session 20: In-Kind and Cash Transfers
Session Organizer: Efraim Sadka, Tel-Aviv University
Session Chair: Barbara Wolfe, University of Wisconsin
Date: August 14, 2009
Time: 9:00 - 10:30
Location: 1.63
How performant are European governments in their housing policies?
JEL codes: H11, H21, H53
Presented by: Frank Naert, Ghent University & University College Ghent
Discussant: Barbara Wolfe, University of Wisconsin
Intergenerational Economy in the period of Economic Crisis and Population Ageing
Presented by: Chong-Bum An, Sungkyunkwan University
Discussant: Frank Naert, Ghent University & University College Ghent
Long-Term Effects of Public Low-Income Housing Vouchers on Neighborhood Quality and Household Composition
Presented by: Robert Haveman, University of Wisconsin, Madison
Discussant: Namhui Hwang, Sungkyunkwan University

Session 21: Budgeting, Budgetary Institutions and Public Funds
Session Organizer: Anwar Shah, World Bank
Session Chair: Christiane Nickel, European Central Bank
Date: August 14, 2009
Time: 9:00 - 10:30
Location: 1.64
The Substance of Accounting for Public-Private Partnerships
Presented by: David Heald, University of Aberdeen
Discussant: Christiane Nickel, European Central Bank
The Impact of Extreme Weather Events on Budget Balances and Implications for Fiscal Policies
Presented by: Christiane Nickel, European Central Bank
Discussant: David Heald, University of Aberdeen

Session 22: Aspects of Intergovernmental Competition
Session Organizer: Masayoshi Hayashi, Hitotsubashi University
Session Chair: Thomas Kuhn, University of Chemnitz
Date: August 14, 2009
Time: 9:00 - 10:30
Location: 2.41
Competition for the International Pool of Talents: Differentiated Education Policy and Need for Centralized Coordination
JEL codes: H7, F22, I22
Presented by: Thomas Lange, University of Konstanz & ifo Institute Munich
Discussant: Marcel Gerard, FUCaM, Catholic University of Mons
Higher Education and Firms: on the interaction between research and regional policies
Presented by: Marcel Gerard, FUCaM, Catholic University of Mons
Discussant: Thomas Kuhn, University of Chemnitz
Beneficial Tax Competition in Federations with Locally Benevolent Jurisdictions
Presented by: Thomas Kuhn, University of Chemnitz
Discussant: Thomas Lange, University of Konstanz & ifo Institute Munich

Session 23: Labour and Distribution
Session Organizer: Ravi Kanbur, Cornell University
Session Chair: Zuzana Brixiova, OECD
Date: August 14, 2009
Time: 9:00 - 10:30
Location: 2.45
Spatial Implications of Minimum Wages
JEL codes: J6; R12; J3
Presented by: Alexander Ebertz, ifo Institute
Discussant: Zuzana Brixiova, OECD
An analysis of individual accounts for the unemployment risk in the Netherlands
Presented by: Egbert Jongen, CPB
Discussant: Alexander Ebertz, ifo Institute
Private Sector Growth, Employment and Income Distribution in Transition Economies: A Theoretical Approach
Presented by: Zuzana Brixiova, OECD
Discussant: Egbert Jongen, CPB

Session 24: Income mobility, income taxation
Session Organizer: Matti Tuomala, University of Tampere
Session Chair: Bernd Genser, University of Konstanz
Date: August 14, 2009
Time: 9:00 - 10:30
Location: 2.42
Business and Investment Tax Options: A European View
JEL codes: H2, H24, H25
Presented by: Bernd Genser, University of Konstanz
Discussant: Ilpo Suoniemi, Labour Institute for Economic Research
Income mobility of owners of small businesses when occupational boundaries are vague
Presented by: Thor Thoresen, Statistics Norway
Discussant: Bernd Genser, University of Konstanz
Income mobility, public policy and age, recent experiences from Finland
Presented by: Ilpo Suoniemi, Labour Institute for Economic Research
Discussant: Thor Thoresen, Statistics Norway

Session 25: The Economics of Schooling
Session Organizer: Ludger Woessmann, University of Munich and Ifo Institute
Session Chair: Helmuth Cremer, University of Toulouse
Session JEL code: I2
Date: August 14, 2009
Time: 9:00 - 10:30
Location: 2.43
Do Better Schools Lead to More Growth? Cognitive Skills, Economic Outcomes, and Causation
JEL codes: O4, I2, H4
Presented by: Eric Hanushek, Stanford University
Discussant: Marc Piopiunik, Ifo Institute for Economic Research
Identity and Entrepreneurship
Presented by: Elke Lüdemann, ifo Institute
Discussant: Helmuth Cremer, University of Toulouse
What is behind the Relationship between Height and Educational Attainment? Evidence from German Pre-Teen Children
Presented by: Marc Piopiunik, Ifo Institute for Economic Research
Discussant: Eric Hanushek, Stanford University
Education and Social Mobility
Presented by: Helmuth Cremer, University of Toulouse
Discussant: Elke Lüdemann, ifo Institute

Session 26: Issues in regulation and public policy
Session Organizer: Indraneel Dasgupta, Durham University
Session Chair: Michael Michael, University of Cyprus
Date: August 14, 2009
Time: 9:00 - 10:30
Location: 2.44
When is Replacing Trade Taxes by VAT Good for Developing Countries?
JEL codes: F13, H20, H41
Presented by: Michael Michael, University of Cyprus
Discussant: Audun Langorgen, Statistics Norway
The Influence of Corporatization Process on the Cost of Publicly Provided Local Utilities:Some Insights from Bus Transit Systems
Presented by: Davide Vannoni, University of Torino
Discussant: Michael Michael, University of Cyprus
Targeting Public Services through the Unequal Treatment of Unequals
Presented by: Audun Langorgen, Statistics Norway
Discussant: Davide Vannoni, University of Torino

Session 27: Environment, Welfare, and Development
Session Organizer: Andreas Lange, University of Maryland
Session Chair: Darko Jus, Center for Economic Studies
Session JEL code: Q5
Date: August 14, 2009
Time: 11:00 - 12:30
Location: 1.41
Compensation for Environmental Services and Intergovernmental Fiscal Transfers: The Case of India
Presented by: Surender Kumar, TERI University
Discussant: Inkee Hong, National Assembly Budget Office
Welfare Effects of the Environmental Taxes in Developing Countries
Presented by: Inkee Hong, National Assembly Budget Office
Discussant: Darko Jus, Center for Economic Studies
How Much Greener is Really Green? - Carbon Taxation Design and Resource Extraction
Presented by: Darko Jus, Center for Economic Studies
Discussant: Surender Kumar, TERI University

Session 28: Fiscal Policy and Growth
Session Organizer: Efraim Sadka, Tel-Aviv University
Session Chair: Bojka Hamernikova, Institute of Finance and Administration
Date: August 14, 2009
Time: 11:00 - 12:30
Location: 1.42
Crowding in of Consumption in a New Keynesian Endogenous Growth Model
JEL codes: E12, E62, O40
Presented by: Stefan Kühn, Maastricht University
Discussant: Bojka Hamernikova, Institute of Finance and Administration
Human capital as a factor of economic growth of the Russian Federation
Presented by: Lukasevich Igor, All Russian Distance Institute of E&F
Discussant: Stefan Kühn, Maastricht University
Impact of selected types of public spending on economic growth
Presented by: Bojka Hamernikova, Institute of Finance and Administration
Discussant: Lukasevich Igor, All Russian Distance Institute of E&F

Session 29: Local Governance
Session Organizer: Anwar Shah, World Bank
Session Chair: Marko Koethenbuerger, University of Copenhagen
Date: August 14, 2009
Time: 11:00 - 12:30
Location: 1.43
How Do Local Governments Decide on Public Policy in Fiscal Federalism? Tax vs. Expenditure Optimization
JEL codes: H7
Presented by: Marko Koethenbuerger, University of Copenhagen
Discussant: Alexander Kalb, Centre for European Economic Research
What Determines Local Governments' Technical Efficiency? The Case of Road Maintenance
Presented by: Alexander Kalb, Centre for European Economic Research
Discussant: Luca Colombo, Università Cattolica del Sacro Cuore
The Role of Local Economic Development in Banking Consolidation
Presented by: Luca Colombo, Università Cattolica del Sacro Cuore
Discussant: Marko Koethenbuerger, University of Copenhagen

Session 30: Decentralization, efficiency and competition
Session Organizer: Sijbren Cnossen, Maastricht University
Session Chair: hyuna Kim, Korea Institute of Public Finance
Date: August 14, 2009
Time: 11:00 - 12:30
Location: 1.44
The determinants and measurement of fiscal decentralization in Korea
JEL codes: H76
Presented by: hyuna Kim, Korea Institute of Public Finance
Discussant: Florence Touya, CATT, UPPA
The Impact of Decentralization on Fiscal Competition: Evidence from Sub-National Governments in Japan
Presented by: Kota Sugahara, Kyoto Sangyo University
Discussant: hyuna Kim, Korea Institute of Public Finance
THE ASSIGNMENT OF TAX POWERS IN A
Presented by: Florence Touya, CATT, UPPA
Discussant: Kota Sugahara, Kyoto Sangyo University

Session 31: Decentralized decision-making and political accountability
Session Organizer: Matz Dahlberg, Uppsala University
Session Chair: Massimo Bordignon, Catholic University of Milan
Date: August 14, 2009
Time: 11:00 - 12:30
Location: 1.61
Transparency of fiscal tools and political accountability. Theory and an empirical application to Italian municipalities
Presented by: Massimo Bordignon, Catholic University of Milan
Discussant: David Stadelmann, University of Fribourg
Partial Tax Coordination in a Repeated Game Setting
Presented by: Jun-ichi Itaya, Hokkaido University
Discussant: Massimo Bordignon, Catholic University of Milan
Capitalization of Fiscal Variables over Space and Time
Presented by: David Stadelmann, University of Fribourg
Discussant: Jun-ichi Itaya, Hokkaido University

Session 32: International Tax Competition: Empirical Studies
Session Organizer: Timothy Goodspeed, Hunter College and Graduate Center, CUNY
Session Chair: Ronald Davies, University College, Dublin
Date: August 14, 2009
Time: 11:00 - 12:30
Location: 1.62
Does the EU promote tax competition? Empirical evidence on the impact of EU Cohesion Policy on tax rates
JEL codes: H0, H25, H77
Presented by: Philipp Mohl, ZEW
Discussant: Ronald Davies, University College, Dublin
The Effectiveness of Tax Incentives in Attracting Investment: The Case of the CFA Franc Zone
Presented by: Stefan Van Parys, Ghent University, World Bank
Discussant: Philipp Mohl, ZEW
Tax Competition in an Expanding European Union
Presented by: Ronald Davies, University College, Dublin
Discussant: Stefan Van Parys, Ghent University, World Bank

Session 33: Issues in International and Multinationals Taxation
Session Organizer: Timothy Goodspeed, Hunter College and Graduate Center, CUNY
Session Chair: Caterina Liesegang, Otto-von-Guericke University Magdeburg
Date: August 14, 2009
Time: 11:00 - 12:30
Location: 1.63
Corporate Income Taxation of Multinationals and Fiscal Equalization
JEL codes: H23, H71, H73
Presented by: Caterina Liesegang, Otto-von-Guericke University Magdeburg
Discussant: Giorgia Maffini, University of Oxford
The Determinants of Cross-Border Tax Information Sharing: A Panel Data Analysis
Presented by: Jenny Ligthart, Tilburg University
Discussant: Caterina Liesegang, Otto-von-Guericke University Magdeburg
Profit-shifting and Measured Productivity of Multinational Firms
Presented by: Giorgia Maffini, University of Oxford
Discussant: Jenny Ligthart, Tilburg University

Session 34: Taxation, Public Goods and Finance
Session Organizer: Emmanuelle Auriol, Toulouse School of Economics (ARQADE and
Session Chair: Christopher Heady, University of Kent
Date: August 14, 2009
Time: 11:00 - 12:30
Location: 1.64
Tax and Economic Growth
JEL codes: H23; H24; H25
Presented by: Christopher Heady, University of Kent
Discussant: Erik Fasten, Humboldt University Berlin
The Fiscal-Financial Transmission Channel: Asset pricing in Germany
Presented by: Erik Fasten, Humboldt University Berlin
Discussant: Indraneel Dasgupta, Durham University
Why Praise Inequality? Public Good Provision, Income Distribution and Social Welfare
Presented by: Indraneel Dasgupta, Durham University
Discussant: Christopher Heady, University of Kent

Session 35: Behavioural Economics and Public Policy
Session Organizer: Ravi Kanbur, Cornell University
Session Chair: Marie-Louise Leroux, Université Catholique de Louvain la Neuve
Date: August 14, 2009
Time: 11:00 - 12:30
Location: 2.44
Utilitarianism and Unequal Longevities: A Remedy?
JEL codes: D63, I12, I18
Presented by: Marie-Louise Leroux, Université Catholique de Louvain la Neuve
Discussant: Salvador Valdes-Prieto, PUC
Testing Guilt Aversion
Presented by: Sigve Tjotta, University of Bergen
Discussant: Marie-Louise Leroux, Université Catholique de Louvain la Neuve
Time inconsistency, contribution density and contributory social insurance
Presented by: Salvador Valdes-Prieto, PUC
Discussant: Sigve Tjotta, University of Bergen

Session 36: Growth and Poverty Reduction in Africa
Session Organizer: Ravi Kanbur, Cornell University
Session Chair: Bédia F. Aka, University of Bouaké, Côte d'Ivoire
Date: August 14, 2009
Time: 11:00 - 12:30
Location: 2.43
Public Investment, Growth and Poverty Reduction in Côte d'Ivoire
JEL codes: H, O
Presented by: Bédia F. Aka, University of Bouaké, Côte d'Ivoire
Discussant: José Carlos Assi Kimou, CIRES, University of Cocody-Abidjan
Growth and Multi-dimensional Poverty in Sub-Sahara Africa: Does Legislative Democracy Play a Role?
Presented by: Jean Claude Saha, University of Ngaoundere
Discussant: Bédia F. Aka, University of Bouaké, Côte d'Ivoire
Economic Conditions, Enforcement and Criminal activities in the District of Abidjan
Presented by: José Carlos Assi Kimou, CIRES, University of Cocody-Abidjan
Discussant: Jean Claude Saha, University of Ngaoundere

Session 37: Risk and the Public Budget
Session Organizer: Soren Bo Nielsen, Copenhagen Business School
Session Chair: Jukka Lassila, ETLA
Date: August 14, 2009
Time: 11:00 - 12:30
Location: 2.42
Macroeconomic Uncertainties, Oil Subsidies and Fiscal Sustainability in Asia
JEL codes: H24, H62, H63,
Presented by: Shikha Jha, Asian Development Bank
Discussant: Michael Devereux, Oxford University
Taxing Risky Investment
Presented by: Michael Devereux, Oxford University
Discussant: Jukka Lassila, ETLA
Population ageing and fiscal sustainability in Finland: a stochastic analysis
Presented by: Jukka Lassila, ETLA
Discussant: Shikha Jha, Asian Development Bank

Session 38: International trade and factor flows
Session Organizer: Hillel Rapoport, Bar-Ilan University
Session Chair: Dorothe Singer, Tilburg University
Date: August 15, 2009
Time: 9:00 - 10:30
Location: 1.41
Do Immigrants Promote Outward Foreign Direct Investment? Evidence from the Netherlands
JEL codes: F21, F22
Presented by: Dorothe Singer, Tilburg University
Discussant: Volker Nitsch, ETH Zurich
Gotcha! A Profile of Smuggling in International Trade
Presented by: Volker Nitsch, ETH Zurich
Discussant: Dorothe Singer, Tilburg University

Session 39: The Political Economy of Transfers
Session Organizer: Benjamin Lockwood, Warwick
Session Chair: Wane Waly, The World Bank
Date: August 15, 2009
Time: 9:00 - 10:30
Location: 1.42
Populist Fiscal Policy
JEL codes: H50; H20; H41
Presented by: Wane Waly, The World Bank
Discussant: Ross Hickey, University of British Columbia
Optimum Inter-Governmental Transfers
Presented by: Rakhe Balachandran, Reserve Bank of India
Discussant: Wane Waly, The World Bank
Intergovernmental Transfers and Re-Election Concerned Politicians
Presented by: Ross Hickey, University of British Columbia
Discussant: Rakhe Balachandran, Reserve Bank of India

Session 40: Busienss Taxes, Capital and Investment
Session Organizer: Alfons Weichenrieder, University of Frankfurt
Session Chair: Giampaolo Arachi, Universita' di Lecce
Date: August 15, 2009
Time: 9:00 - 10:30
Location: 1.43
Taxes and financial reporting: new evidence from discretionary investment write-offs in Italy
JEL codes: H25, K34, M41
Presented by: Giampaolo Arachi, Universita' di Lecce
Discussant: Jost Heckemeyer, Centre for European Economic Research
Capital Structure Choice and Company Taxation: A Meta-Study
Presented by: Jost Heckemeyer, Centre for European Economic Research
Discussant: Seppo Kari, Government Institute for Economic Research VATT
Non-linear dividend tax and dynamics of a firm
Presented by: Seppo Kari, Government Institute for Economic Research VATT
Discussant: Giampaolo Arachi, Universita' di Lecce

Session 41: Governance and Development
Session Organizer: Anwar Shah, World Bank
Session Chair: Flaubert Mbiekop, Drew University
Date: August 15, 2009
Time: 9:00 - 10:30
Location: 1.44
On Governance and the Demographic Transition
Presented by: Flaubert Mbiekop, Drew University
Discussant: John Anderson, University of Nebraska
Tax Systems and Economic Development: What Can We Learn from Fiscal Indicators?
Presented by: John Anderson, University of Nebraska
Discussant: Flaubert Mbiekop, Drew University

Session 42: Politics and Decentralization: Empirical Analyses
Session Organizer: Masayoshi Hayashi, Hitotsubashi University
Session Chair: No-Wook Park, Korea Institute of Public Finance
Date: August 15, 2009
Time: 9:00 - 10:30
Location: 1.61
Federalism, Party Competition and Budget Outcome: Empirical Findings on Regional Health Expenditure in Italy
JEL codes: D72; D78; H51;
Presented by: Isidoro Mazza, Università di Catania
Discussant: No-Wook Park, Korea Institute of Public Finance
Decentralization as an Activator of Distributive Politics
Presented by: No-Wook Park, Korea Institute of Public Finance
Discussant: Isidoro Mazza, Università di Catania

Session 43: Indirect Taxation, Distribution and Poverty in Africa
Session Organizer: Matti Tuomala, University of Tampere
Session Chair: Margaret Mabugu, University of Pretoria
Date: August 15, 2009
Time: 9:00 - 10:30
Location: 1.62
Tax Reforms, Price Changes and Customer Welfare in Tanzania in the 1990s and 2000s
JEL codes: H, O
Presented by: Vincent Leyaro, University of Nottingham
Discussant: Margaret Mabugu, University of Pretoria
IS THE ZERO-RATING OF BASIC FOODSTUFFS IN SOUTH AFRICA WELL TARGETED?
Presented by: Ada Jansen (co-presenter: Betsy Stoltz), Stellenbosch University
Discussant: Vincent Leyaro, University of Nottingham
Fiscal and Economic Consequences of a Fuel Levy Reform in South Africa
Presented by: Margaret Mabugu, University of Pretoria
Discussant: Ada Jansen (co-presenter: Betsy Stoltz), Stellenbosch University

Session 44: Equalization and matching grants
Session Organizer: Sijbren Cnossen, Maastricht University
Session Chair: Lars-Erik Borge, Norwegian University of Science and Tech
Date: August 15, 2009
Time: 9:00 - 10:30
Location: 1.63
Local adjustments to temporary matching grant programs: A dynamic analysis
JEL codes: H61,H62,H72
Presented by: Lars-Erik Borge, Norwegian University of Science and Tech
Discussant: Paulo Pereira, ISEG Technical University of Lisbon
Spending Needs Equalization in a Developing Country
Presented by: Lewis Ishemoi, Institute of finance management
Discussant: Lars-Erik Borge, Norwegian University of Science and Tech
Intergovernmental rules, the "golden rule" of public finance and local expanditures
Presented by: Paulo Pereira, ISEG Technical University of Lisbon
Discussant: Lewis Ishemoi, Institute of finance management

Session 45: Tax Competition
Session Organizer: Craig Brett, Mount Allison University
Session Chair: Simon Loretz, University of Oxford
Date: August 15, 2009
Time: 9:00 - 10:30
Location: 1.64
Corporate Tax Competition between Firms
JEL codes: H25
Presented by: Simon Loretz, University of Oxford
Discussant: gregoire rota-graziosi, CERDI-CNRS
Commodity tax competition - purchases of spirits in the Scandinavian countries
Presented by: Odd Erik Nygård, Statistics Norway
Discussant: Simon Loretz, University of Oxford
And the tax winner is... Endogeneizing leadership in commodity taxation race.
Presented by: gregoire rota-graziosi, CERDI-CNRS
Discussant: Odd Erik Nygård, Statistics Norway

Session 46: Tax Reforms in Developing Countries
Session Organizer: Emmanuelle Auriol, Toulouse School of Economics (ARQADE and
Session Chair: Max Everest-Phillips, Department for International Development
Date: August 15, 2009
Time: 9:00 - 10:30
Location: 2.41
Taxation as State-Building: Principles for Reform in Developing Countries
JEL codes: H20 O19 P16
Presented by: Max Everest-Phillips, Department for International Development
Discussant: Vianney Dequiedt, Université de Grenoble
Lessons from Donor Support in Development Tax Administrations
Presented by: Birger Nerre, German Technical Cooperation (GTZ)
Discussant: Max Everest-Phillips, Department for International Development
On the Design of Preshipment Inspection Programs
Presented by: Vianney Dequiedt, Université de Grenoble
Discussant: Birger Nerre, German Technical Cooperation (GTZ)

Session 47: Distributional Incidence of Public Policy
Session Organizer: Peter Lanjouw, World Bank
Session Chair: Giorgia Casalone, University of Piemonte Orientale
Date: August 15, 2009
Time: 9:00 - 10:30
Location: 2.42
Early Retirement and Poverty after retirement: The Role of the lifetime pension wealth and the effect of the National Pension Reform in Korea
JEL codes: H3, I3, J2
Presented by: SeungHoon Jeon, National Assembly Budget Office
Discussant: Isis Gaddis, University of Goettingen
Evaluating the effect of fiscal policies in Italy using quantile regressions
Presented by: Giorgia Casalone, University of Piemonte Orientale
Discussant: SeungHoon Jeon, National Assembly Budget Office
Social spending and Kenya’s poor: A benefit incidence analysis
Presented by: Isis Gaddis, University of Goettingen
Discussant: Giorgia Casalone, University of Piemonte Orientale

Session 48: Economic Growth in Africa
Session Organizer: Ravi Kanbur, Cornell University
Session Chair: Jan Siroky, VSB-TU Ostrava
Date: August 15, 2009
Time: 9:00 - 10:30
Location: 2.44
Economic Growth in Africa - A Comparative Study
JEL codes: H, O
Presented by: sawkut Rojid, Department of Finance
Discussant: Jan Siroky, VSB-TU Ostrava
State Business Relations (SBR) and Economic Growth: A dynamic Analysis for the case of Mauritius
Presented by: sawkut Rojid, Department of Finance
Discussant: Mohamed Jalloh, Sierra Leone Stock Exchange
Financial Sector Reforms and Economic Growth: Evidence from Sub-Sahara African Countries
Presented by: Mohamed Jalloh, Sierra Leone Stock Exchange
Discussant: sawkut Rojid, Department of Finance
Savings and Real Interest Rates in Developing Countries: Empirical Evidence from Uganda
Presented by: Thomas Bwire, Makerere University
Discussant: Mohamed Jalloh, Sierra Leone Stock Exchange

Session 49: Tax Competition
Session Organizer: Guttorm Schjelderup,
Session Chair: Wolfgang Eggert, University of Paderborn
Session JEL code: F23, H21
Date: August 15, 2009
Time: 16:00 - 17:30
Location: 1.41
Tax Rate Harmonization and Asymmetric Tax Competition for Profits with Repeated Interaction
JEL codes: H25, H87, F23
Presented by: Wolfgang Eggert, University of Paderborn
Discussant: Stefan Traub, Universität Bremen
Political and economic effects of tax competition and deficits
Presented by: Jens Siebel, University of Applied Sciences Kaiserslautern
Discussant: Wolfgang Eggert, University of Paderborn
Privatization and Liberalization in Vertically Linked Markets
Presented by: Stefan Traub, Universität Bremen
Discussant: Jens Siebel, University of Applied Sciences Kaiserslautern

Session 50: Political Economy, Aid and Development
Session Organizer: Benjamin Lockwood, Warwick
Session Chair: Julia Cage, Harvard University and ENS
Date: August 15, 2009
Time: 16:00 - 17:30
Location: 1.42
Aid, growth, and devolution
Presented by: Christian Leßmann, TU Dresden
Discussant: Julia Cage, Harvard University and ENS
Good News is Bad News but More News is Good. A Study of Aid Volatility, Asymmetric Information and Rent Extraction
Presented by: Julia Cage, Harvard University and ENS
Discussant: Christian Leßmann, TU Dresden

Session 51: Corporate Taxes in Europe
Session Organizer: Alfons Weichenrieder, University of Frankfurt
Session Chair: Erik Fjaerli, Statistics Norway
Date: August 15, 2009
Time: 16:00 - 17:30
Location: 1.43
The EU CCCTB Proposal: A Critical Appraisal
JEL codes: H25, H87, H73
Presented by: Martin Zagler, WU
Discussant: Erik Fjaerli, Statistics Norway
An applied analysis of ACE and CBIT reform in the EU
Presented by: Ruud de Mooij, Erasmus University Rotterdam
Discussant: Martin Zagler, WU
The investment and financing decisions of closely held firms when there is a tax on the equity premium
Presented by: Erik Fjaerli, Statistics Norway
Discussant: Ruud de Mooij, Erasmus University Rotterdam

Session 52: Social Security, Pensions and Generational Redistribution and Risk Sharing
Session Organizer: Efraim Sadka, Tel-Aviv University
Session Chair: Jan Bonenkamp, CPB Bureau for Economic Policy Analysis
Date: August 15, 2009
Time: 16:00 - 16:30
Location: 1.44
Intergenerational Risk Sharing and Labour Supply in Funded Pension Schemes with Defined Benefits
JEL codes: H55,E21,G11
Presented by: Jan Bonenkamp, CPB Bureau for Economic Policy Analysis
Discussant: Luciano Greco, Università degli Studi di Padova
Defined benefit versus defined contribution. Discussion related to the design of the new pension system in Norway
Presented by: Nils Martin Stølen, Statistics Norway
Discussant: Jan Bonenkamp, CPB Bureau for Economic Policy Analysis
A NOTE ON SOCIAL SECURITY AND PUBLIC DEBT
Presented by: Luciano Greco, Università degli Studi di Padova
Discussant: Nils Martin Stølen, Statistics Norway

Session 53: Public Spending
Session Organizer: Anwar Shah, World Bank
Session Chair: Panos Tsakloglou, Athens University of Economics and Busin
Date: August 15, 2009
Time: 16:00 - 17:30
Location: 1.61
Distributional effects of public education transfers in Greece
JEL codes: I22, H42
Presented by: Panos Tsakloglou, Athens University of Economics and Busin
Discussant: Florian Misch, University of Nottingham
On the Effectiveness of Grants as Means of Increasing Local Government Employment. Evidence from Sweden.
Presented by: Heléne Lundqvist Nilsson, Uppsala Univeristy
Discussant: Panos Tsakloglou, Athens University of Economics and Busin
Are Business Perceptions of Growth Constraints Useful for Fiscal Policy?
Presented by: Florian Misch, University of Nottingham
Discussant: Heléne Lundqvist Nilsson, Uppsala Univeristy

Session 54: Transfers and Fiscal Competition
Session Organizer: Masayoshi Hayashi, Hitotsubashi University
Session Chair: Marcel Thum, Dresden University of Technology
Date: August 15, 2009
Time: 16:00 - 17:30
Location: 1.62
Decentralized Redistribution when Governments Care about Relative Performance
JEL codes: H77, H75, C73
Presented by: Andreas Wagener, University of Hannover
Discussant: Maksym Ivanyna, Bavarian Graduate Program in Economics, Michigan State University, World Bank
Theory of efficiency-enhancing intergovernmental transfers
Presented by: Maksym Ivanyna, Bavarian Graduate Program in Economics, Michigan State University, World Bank
Discussant: Marcel Thum, Dresden University of Technology
Ageing Municipalities, Gerontocracy and Fiscal Competition
Presented by: Marcel Thum, Dresden University of Technology
Discussant: Andreas Wagener, University of Hannover

Session 55: Optimal taxation, public provision, tax evasion
Session Organizer: Matti Tuomala, University of Tampere
Session Chair: Luca Micheletto, University of Milan
Date: August 15, 2009
Time: 16:00 - 17:30
Location: 1.63
Public Provision of Private Goods in a Nonlinear Income Taxation Model with Heterogeneity in Needs
JEL codes: H21; H42; I38
Presented by: Luca Micheletto, University of Milan
Discussant: Hongyan Yang, University of Konstanz
Optimal Second-Best Income Taxation with Borrowing Constraints
Presented by: Hongyan Yang, University of Konstanz
Discussant: Soren Bo Nielsen, Copenhagen Business School
Taxes, Tuition Fees and Education for Pleasure
Presented by: Soren Bo Nielsen, Copenhagen Business School
Discussant: Luca Micheletto, University of Milan

Session 56: Urbanization, urban economics and local public spending
Session Organizer: Matz Dahlberg, Uppsala University
Session Chair: Peter Egger, ETH Zurich, KOF Konjunkturforschungsstelle
Date: August 15, 2009
Time: 16:00 - 17:30
Location: 1.64
Public Spending Interactions among Beninese Municipalities
JEL codes: D72, H2, H7
Presented by: Martial Foucault, University of Montreal
Discussant: Andrey Timofeev, Georgia State University
Government spending and legislative organization: Quasi-experimental evidence from Germany
Presented by: Peter Egger, ETH Zurich, KOF Konjunkturforschungsstelle
Discussant: Martial Foucault, University of Montreal
Urbanization and the Poverty Level
Presented by: Andrey Timofeev, Georgia State University
Discussant: Peter Egger, ETH Zurich, KOF Konjunkturforschungsstelle

Session 57: The Effects of Taxes on Families and Their Welfare
Session Organizer: Craig Brett, Mount Allison University
Session Chair: Ugo Colombino, University of Turin
Date: August 15, 2009
Time: 16:00 - 17:30
Location: 2.41
Horizontal equity in the German tax-benefit system: A simulation approach for employees
JEL codes: D31, D63, H24
Presented by: Sebastian Eichfelder, Freie Universität Berlin
Discussant: Doina Radulescu, University of Munich
Behavioural and Welfare Effects of Minimum Guaranteed Income Policies:
Presented by: Ugo Colombino, University of Turin
Discussant: Sebastian Eichfelder, Freie Universität Berlin
Family Income Splitting and the Number of Children
Presented by: Doina Radulescu, University of Munich
Discussant: Ugo Colombino, University of Turin

Session 58: Infrastructure, Investment and Growth in Africa
Session Organizer: Ravi Kanbur, Cornell University
Session Chair: Samuel Fambon, Université de Yaoundé II
Date: August 15, 2009
Time: 16:00 - 17:30
Location: 2.44
Investigating the emperical link between infrastructure and FDI in a panel framework: The case of Mauritius
JEL codes: C22, F21
Presented by: Boopen Seetanah, University of Technology, Mauritius
Discussant: Pablo de Diego Angeles, UNED Faculty of Economics
External Debt and Economic Growth in Cameroon: An empirical Assessment using ARDL Approach
Presented by: Samuel Fambon, Université de Yaoundé II
Discussant: Boopen Seetanah, University of Technology, Mauritius
Transport Infrastructure and Economic Growth: African Evidence from Panel VAR framework
Presented by: Boopen Seetanah, University of Technology, Mauritius
Discussant: Samuel Fambon, Université de Yaoundé II

Session 59: Fiscal Rules and Monetary Union
Session Organizer: Soren Bo Nielsen, Copenhagen Business School
Session Chair: Momi Dahan, Hebrew University
Date: August 15, 2009
Time: 16:00 - 17:30
Location: 2.45
Fiscal Rules and Government Expenditure Composition in OECD Countries
JEL codes: E62, H00, H30
Presented by: Momi Dahan, Hebrew University
Discussant: Giampaolo Arachi, Universita' di Lecce
What Explains Massive Capital Flight from the Franc Zone?
Presented by: Ameth Saloum Ndiaye, University of Dakar
Discussant: Momi Dahan, Hebrew University
Taxation policy in EMU
Presented by: Giampaolo Arachi, Universita' di Lecce
Discussant: Ameth Saloum Ndiaye, University of Dakar

Session 60: Fiscal Incidence on Poverty and Inequality
Session Organizer: Peter Lanjouw, World Bank
Session Chair: Nicola Sartor, University of Verona - Italy
Date: August 15, 2009
Time: 16:00 - 17:30
Location: 2.42
Who would eat more with a Food Voucher Programme in South Africa?
JEL codes: H23 H31 H42 I38
Presented by: Jan Van Heerden, University of Pretoria
Discussant: Nicola Sartor, University of Verona - Italy
Family Intertemporal Fiscal Incidence: A New Methodology for Assessing Public Policies
Presented by: Nicola Sartor, University of Verona - Italy
Discussant: Jan Van Heerden, University of Pretoria
The limits to budgetary redistribution in South Africa
Presented by: Servaas van der Berg, University of Stellenbosch
Discussant: Jorgen Levin, Örebro University
Achieving the MDGs in Kenya with some aid and reallocation of public expenditures
Presented by: Jorgen Levin, Örebro University
Discussant: Servaas van der Berg, University of Stellenbosch

Session 61: Budget and Macroeconomics in Nigeria
Session Organizer: Ravi Kanbur, Cornell University
Session Chair: Aderibigbe Olomola, Nigerian Institute of Social and Economic Research
Date: August 15, 2009
Time: 16:00 - 17:30
Location: 2.43
Strategies and Consequences of Budgetary Reforms in Nigeria
JEL codes: H, O
Presented by: Aderibigbe Olomola, Nigerian Institute of Social and Economic Research
Discussant: Abiodun Elijah Abayelu, University of Ibadan, Nigeria
Bank Specific Characteristics and Monetary Policy Transmission in Nigeria: Evidence of Bank Lending Channel in an Emerging Market Economy
Presented by: Charles Chibundu Ezema, Central Bank of Nigeria
Discussant: Aderibigbe Olomola, Nigerian Institute of Social and Economic Research
Critical Analysis of Global Financial Crisis and its Impact on Nigeria Capital Market, Investment and Employment of Labor in Nigeria
Presented by: Abiodun Elijah Abayelu, University of Ibadan, Nigeria
Discussant: Charles Chibundu Ezema, Central Bank of Nigeria

Session 62: Centralization vs. decentralization
Session Organizer: Sijbren Cnossen, Maastricht University
Session Chair: Andrew Reschovsky, University of Wisconsin, Madison
Date: August 16, 2009
Time: 9:00 - 10:30
Location: 1.41
Expenditure Decentralization and Outcomes: Some Determinant Factors for Success from Cross-Country Evidence
Presented by: Nketcha Nana, University of Yaoundé II
Discussant: Andrew Reschovsky, University of Wisconsin, Madison
Evaluating Fiscal Decentralization in South Africa
Presented by: Andrew Reschovsky, University of Wisconsin, Madison
Discussant: Nketcha Nana, University of Yaoundé II

Session 63: Local public economics and labor market reforms
Session Organizer: Matz Dahlberg, Uppsala University
Session Chair: Eva Mork, University of Uppsala
Date: August 16, 2009
Time: 9:00 - 10:30
Location: 1.42
Evaluating the Organisational Performance
JEL codes: J68
Presented by: Christian Holzner, Ifo Institute for Economic Research
Discussant: Gilberto Turati, Università di Torino
Cheaper child care, more children
Presented by: Eva Mork, University of Uppsala
Discussant: Christian Holzner, Ifo Institute for Economic Research
Agglomeration economies and the tax level
Presented by: Jordi Jofre Monseny, Universitat de Barcelona
Discussant: Eva Mork, University of Uppsala
COLLECTIVE RISKS IN LOCAL ADMINISTRATIONS: CAN A PRIVATE INSURER BE BETTER THAN A PUBLIC MUTUAL FUND?
Presented by: Gilberto Turati, Università di Torino
Discussant: Jordi Jofre Monseny, Universitat de Barcelona

Session 64: Education, Skill and Human Capital
Session Organizer: Craig Brett, Mount Allison University
Session Chair: Laurent Simula, National University of Singapore and MIT
Date: August 16, 2009
Time: 9:00 - 10:30
Location: 1.43
Tax and Migration Competition when Highly Skilled Vote with their Feet: Strategic Investment in Culture
JEL codes: H21; H31; D82;
Presented by: Laurent Simula, National University of Singapore and MIT
Discussant: Margaret Raymond, Stanford University
The Optimal Tax on Products with Pirates is Low
Presented by: Vesa Kanniainen, University of Helsinki
Discussant: Laurent Simula, National University of Singapore and MIT
The Effectiveness of U.S. Charter Schools
Presented by: Margaret Raymond, Stanford University
Discussant: Vesa Kanniainen, University of Helsinki

Session 65: Tax Coordination and Harmonization
Session Organizer: Timothy Goodspeed, Hunter College and Graduate Center, CUNY
Session Chair: Sijbren Cnossen, Maastricht University
Date: August 16, 2009
Time: 9:00 - 10:30
Location: 1.44
Coordination of Indirect Taxes in the East African Community
JEL codes: H
Presented by: Sijbren Cnossen, Maastricht University
Discussant: Pascalis Raimondos-Moller, Copenhagen Business School
The Political Economy of Corporate Tax Harmonization -- Why Do European Politicians (Dis)like Minimum Tax Rates?
Presented by: Steffen Osterloh, ZEW
Discussant: Sijbren Cnossen, Maastricht University
Partial Tax Harmonization in Corporate Taxes
Presented by: Hendrik Vrijburg, Erasmus University Rotterdam
Discussant: Steffen Osterloh, ZEW
Endogenous tax harmonization
Presented by: Pascalis Raimondos-Moller, Copenhagen Business School
Discussant: Hendrik Vrijburg, Erasmus University Rotterdam

Session 66: Issues in Federalism
Session Organizer: Timothy Goodspeed, Hunter College and Graduate Center, CUNY
Session Chair: Lisa Tillmann, University of Karlsruhe
Date: August 16, 2009
Time: 9:00 - 10:30
Location: 1.61
(UNCONTROLLED) AGGREGATE SHOCKS OR VERTICAL TAX INTERDEPENDENCE? EVIDENCE FROM GASOLINE AND CIGARETTES
JEL codes: H3, H21, H77
Presented by: Leonzio Rizzo, University of Ferrara
Discussant: Lisa Tillmann, University of Karlsruhe
Soft budgets and local borrowing regulation in a dynamic decentralized leadership model with saving and free mobility
Presented by: Motohiro Sato, Hitotsubashi University
Discussant: Leonzio Rizzo, University of Ferrara
Federal Taxation and the Role of International Capital Market Integration
Presented by: Lisa Tillmann, University of Karlsruhe
Discussant: Motohiro Sato, Hitotsubashi University

Session 67: Incentives In Taxation Schemes
Session Organizer: Emmanuelle Auriol, Toulouse School of Economics (ARQADE and
Session Chair: Asa Hansson, Lund University
Date: August 16, 2009
Time: 9:00 - 10:30
Location: 1.62
Evaluation of an In-work Tax Credit Reform in Sweden: Effects on Labor Supply and Welfare Participation of Single Mothers
Presented by: Rolf Aaberge, Research Department
Discussant: Asa Hansson, Lund University
The Runaway Taxpayer. Or: Is Prior Tax Notice Effective against Scofflaws?
Presented by: Massimiliano Piacenza, University of Torino - School of Economics
Discussant: Rolf Aaberge, Research Department

Session 68: Education and Politics
Session Organizer: Ludger Woessmann, University of Munich and Ifo Institute
Session Chair: Martin Schlotter, ifo institute for Economic Research
Session JEL code: I2
Date: August 16, 2009
Time: 9:00 - 10:30
Location: 1.63
Personality and Policy: The Impact of Political Leaders’ Education and Profession on Public Finance
JEL codes: E62, H62, I21
Presented by: Frank Somogyi, ETH Zurich
Discussant: Martin Schlotter, ifo institute for Economic Research
Kindergarten attendance and decision makers’ political leaning - Difference-in-Differences evidence from German municipalities
Presented by: Martin Schlotter, ifo institute for Economic Research
Discussant: Frank Somogyi, ETH Zurich

Session 69: Public Policy Evaluation: Micro-Evidence
Session Organizer: Peter Lanjouw, World Bank
Session Chair: Myung Jae Sung, Korea Institute of Public Finance
Date: August 16, 2009
Time: 9:00 - 10:30
Location: 1.64
Does it Pay to be a Woman? Labour Market Effects of Maternity-related Job Protection and Replacement Incomes
JEL codes: J16, J23, J31
Presented by: Beatrice Scheubel, University of Munich, Center for Economic Studies
Discussant: Myung Jae Sung, Korea Institute of Public Finance
Putting Teenagers on the Pill: The Consequences of Subsidized Contraception
Presented by: Hans Grönqvist, Stockholm University
Discussant: Beatrice Scheubel, University of Munich, Center for Economic Studies
The Effects of Taxes and Benefits on Income Distribution and Poverty Rates in Korea
Presented by: Myung Jae Sung, Korea Institute of Public Finance
Discussant: Hans Grönqvist, Stockholm University

Session 70: The Empirics of Fiscal Sustainability
Session Organizer: Jenny Ligthart, Tilburg University
Session Chair: Christophe Rault, University of Orléans
Date: August 16, 2009
Time: 9:00 - 10:30
Location: 2.41
Can welfare states outgrow their fiscal sustainability problems?
JEL codes: H30, J18
Presented by: Erling Holmøy, Statistics Norway
Discussant: Asumani Guloba, Makerere University and Parliamentary Budget Office
The effects of tax reforms on government spending - some preliminary evidence from new German reform data
Presented by: Gerrit Koester, Deutsche Bundesbank
Discussant: Erling Holmøy, Statistics Norway
Fiscal policy consistency and its implications for Development Financing: the Case of Uganda
Presented by: Asumani Guloba, Makerere University and Parliamentary Budget Office
Discussant: Morekwa Nyamongo, Central Bank of Kenya
The Monetary-Fiscal Policy mix in Kenya
Presented by: Morekwa Nyamongo, Central Bank of Kenya
Discussant: Gerrit Koester, Deutsche Bundesbank

Session 71: Budget, Macroeconomics and Distribution
Session Organizer: Soren Bo Nielsen, Copenhagen Business School
Session Chair: Lorenzo Forni, Bank of Italy
Date: August 16, 2009
Time: 9:00 - 10:30
Location: 2.42
The macroeconomics of fiscal consolidations in a Monetary Union: the case of Italy
JEL codes: E32, E62
Presented by: Lorenzo Forni, Bank of Italy
Discussant: Byung-In Lim, Chungbuk National University
Political Budget Cycles and Election Outcomes
Presented by: Jeroen Klomp, University of Groningen
Discussant: Lorenzo Forni, Bank of Italy
The Dynamic Relationship between the Business Cycle, Distribution and Poverty
Presented by: Byung-In Lim, Chungbuk National University
Discussant: Jeroen Klomp, University of Groningen

Session 72: Labour, Consumption and Poverty in South Africa
Session Organizer: Ravi Kanbur, Cornell University
Session Chair: Niklas Bengtsson, Uppsala University
Date: August 16, 2009
Time: 9:00 - 10:30
Location: 2.44
The marginal propensity to earn and consume out of unearned income in South Africa
JEL codes: J22, O23, H31
Presented by: Niklas Bengtsson, Uppsala University
Discussant: Jeremy Magruder, University of California, Berkeley
High Unemployment Yet Few Small Firms: The Role of Labor Regulations in South Africa
Presented by: Jeremy Magruder, University of California, Berkeley
Discussant: Niklas Bengtsson, Uppsala University

Session 73: Public Finance and Long Run Growth
Session Organizer: Blanca Dodson,
Session Chair: Blanca Dodson,
Date: August 16, 2009
Time: 9:00 - 10:30
Location: 2.43
Public Finance and long-run Economic Development
JEL codes: H2, H3, H5, O3
Presented by: Martin Zagler, WU
Discussant: Hannu Tanninen, University of Kuopio
Growth policy in a small, open economy
Presented by: taran Faehn, ssb
Discussant: Martin Zagler, WU
Inequality and growth: what a balanced data of 8 countries can tell us?
Presented by: Hannu Tanninen, University of Kuopio
Discussant: taran Faehn, ssb

This program was last updated on 2009-08-11 4:16:2 EDT

Session 74: Nationalization and Public Utilities
Session Organizer: Ravi Kanbur, Cornell University
Session Chair: Tebogo Makube, Financial and Fiscal Commission
Date: August 16, 2009
Time: 9:00 - 10:30
Location: 2.45
An Economic, Institutional and Policy Analysis of Water Supply in South Africa: With Reference to Local Government
JEL codes: H, O
Presented by: Tebogo Makube, Financial and Fiscal Commission
Discussant: Klaas Staal, University Bonn
Public Reforms and Privatisation: Case Studies of Selected Sub-Saharan African Electricity Sectors
Presented by: Adeyinka Amaedi IYANDA, PHASE 7 PUBLIC SECTOR CONSULTING LIMITED
Discussant: Tebogo Makube, Financial and Fiscal Commission
Nationalizations and efficiency
Presented by: Klaas Staal, University Bonn
Discussant: Adeyinka Amaedi IYANDA, PHASE 7 PUBLIC SECTOR CONSULTING LIMITED