80 sessions, 254 papers

66th Annual Congress of the International Institute of Public Finance
Complete List of All Sessions

  

Session 1: Tax Compliance I
Session Chair: Matthew Rablen, Brunel University
Session type: contributed
Date: August 23, 2010
Time: 13:30 - 15:00
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
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
Session type: contributed
Date: August 23, 2010
Time: 13:30 - 15:00
Location: A138
Public versus Private Education with Risky Human Capital
JEL codes: I22, J24, H52
By Fabian Kindermann; University of Wuerzburg and Netspar
Presented by: Fabian Kindermann, University of Wuerzburg
Discussant: Gerhard Kempkes, Deutsche Bundesbank
Partisan Politics, Ability-Tracking, and the Composition of Public Education Spending
By Gerhard Kempkes; Deutsche Bundesbank
Presented by: Gerhard Kempkes, Deutsche Bundesbank
Discussant: Torberg Falch, Norwegian University of Science and Tech
Teacher mobility responses to wage changes: Evidence from a quasi-natural experiment
By Torberg Falch; Norwegian University of Science and Technology
Presented by: Torberg Falch, Norwegian University of Science and Tech
Discussant: Fabian Kindermann, University of Wuerzburg

  

Session 4: Profit Taxation and Finance
Session Chair: Christian Keuschnigg, University of St.Gallen
Session type: contributed
Date: August 23, 2010
Time: 13:30 - 15:00
Location: A114
The 2008 Financial Crisis and Taxation Policy
JEL codes: E62, F21, F30
By Thomas Hemmelgarn; European Commission Gaetan Nicodeme; European Commission
Presented by: Thomas Hemmelgarn, European Commission
Discussant: SHIGEKI KUNIEDA, HITOTSUBASHI UNIVERSITY
Japanese Firms' Debt Policy and Tax Policy
[slides]
By Shigeki Kunieda; Hitotsubashi Univerisity Junichiro Takahata; Hitotsubashi University Haruna Yada; Dai-ichi Life insurance Company
Presented by: SHIGEKI KUNIEDA, HITOTSUBASHI UNIVERSITY
Discussant: Christian Keuschnigg, University of St.Gallen
Profit Taxation, Innovation and the Financing of Heterogeneous Firms
By Christian Keuschnigg; University of St. Gallen Evelyn Ribi; University of St. Gallen
Presented by: Christian Keuschnigg, University of St.Gallen
Discussant: Thomas Hemmelgarn, European Commission

  

Session 5: Economics of Crime
Session Chair: Sarah Necker, University of Heidelberg
Session type: contributed
Date: August 23, 2010
Time: 13:30 - 15:00
Location: B139
Tax Evasion Behavior in the Presence of Progressive Taxation and Increasing Risk
JEL codes: H26
By John E. Anderson; University of Nebraska, USA
Presented by: John Anderson, University of Nebraska
Discussant: Sarah Necker, University of Heidelberg
Coping with the Crime Shock of Opening the Iron Curtain - Evidence from a German State
By Sarah Necker; University of Heidelberg
Presented by: Sarah Necker, University of Heidelberg
Discussant: John Anderson, University of Nebraska

  

Session 6: Local Governments
Session Chair: Frédéric Blaeschke, Kassel University
Session type: contributed
Date: August 23, 2010
Time: 13:30 - 15:00
Location: B159
Granting Public or Private Consumption? Effects of Grants on Local Public Spending and Income Taxes
JEL codes: C23 H72 H77 R51
By Heléne L. Nilsson; Department of Economics, Uppsala University
Presented by: Heléne Lundqvist Nilsson, Uppsala Univeristy
Discussant: Gilberto Turati, Università di Torino
Fiscal Decentralization and Spending Efficiency of Local Governments
By Lorenzo Boetti; University of Torino Massimiliano Piacenza; University of Torino Gilberto Turati; University of Torino
Presented by: Gilberto Turati, Università di Torino
Discussant: Frédéric Blaeschke, Kassel University
Conditional grants to independent regional and local governments: The trade-off between incentive and wasteful grant-seeking
By Ivo Bischoff; University of Kassel Frédéric Blaeschke; University of Kassel
Presented by: Frédéric Blaeschke, Kassel University
Discussant: Heléne Lundqvist Nilsson, Uppsala Univeristy

  

Session 7: Information Exchange and Tax Compliance
Session Chair: Niels Johannesen, University of Copenhagen
Session type: contributed
Date: August 23, 2010
Time: 13:30 - 15:00
Location: H425
Does the Savings Tax Directive Prevent Tax Evasion? Evidence from four EU Member States*
[slides]
JEL codes: H26
By Peter Schwarz; Jacobs University Thomas Rixen; Social Science Research Center Berlin (WZB)
Presented by: Peter Schwarz, Jacobs University
Discussant: Niels Johannesen, University of Copenhagen
Tax Evasion and Swiss Bank Deposits
By Niels Johannesen; University of Copenhagen
Presented by: Niels Johannesen, University of Copenhagen
Discussant: Bob Krebs, University of Innsbruck
Information exchange in international tax matters: An empirical analysis
By Bob Krebs; University of Innsbruck/Department of Economics and Statistics Michael Pfaffermayr; University of Innsbruck/Department of Economics and Statistics Hannes Winner; University of Salzburg/Department of Economics and Social Sciences
Presented by: Bob Krebs, University of Innsbruck
Discussant: Peter Schwarz, Jacobs University

  

Session 8: Economics of the Media
Session Chair: Massimo Bordignon, Catholic University of Milan
Session type: contributed
Date: August 23, 2010
Time: 13:30 - 15:00
Location: Horsal 2
The right look: Conservative politicians look better and their voters reward it
JEL codes: D72, J45, J7
By Niclas Berggren; The Ratio Institute Henrik Jordahl; The Research Institute of Industrial Economics (IFN) Panu Poutvaara; University of Helsinki
Presented by: Henrik Jordahl, Research Institute of Industrial Economics (IFN)
Discussant: Massimo Bordignon, Catholic University of Milan
Media, Information and Voters' behaviour. National referanda on Fiscal Federalism in Italy.
By Massimo Bordignon; Catholic University of Milan Maria Flavia Ambrosanio; Catholic University of Milan Veronica Grembi; Catholic University of Milan
Presented by: Massimo Bordignon, Catholic University of Milan
Discussant: Henrik Jordahl, Research Institute of Industrial Economics (IFN)

  

Session 9: Intergenerational Transfers and Insurance
Session Chair: Oscar Erixson, Uppsala University
Session type: contributed
Date: August 23, 2010
Time: 13:30 - 15:00
Location: A156
Instruments for intergenerational risk sharing
JEL codes: E21, H55, J18
By Thijs Knaap; CPB Netherlands Bureau for Economic Policy Analysis
Presented by: Thijs Knaap, CPB
Discussant: T. Scott Findley, Utah State University
Using the Estate Tax to Coordinate Across Generations
By James Feigenbaum; Utah State University T. Scott Findley; Utah State University
Presented by: T. Scott Findley, Utah State University
Discussant: Oscar Erixson, Uppsala University
The Effect of Inheritance Reciept on Capital an Labor Income: Evidence from Swedish Panel Data
By Mikael Elinder: Uppsala University Oscar Erixson: Uppsala University
Presented by: Oscar Erixson, Uppsala University
Discussant: Thijs Knaap, CPB

  

Session 10: International Cooperation
Session type: contributed
Date: August 23, 2010
Time: 13:30 - 15:00
Location: B153

  

Session 11: Merit Goods and Social Interaction
Session Chair: Knud Munk, UCL
Session type: contributed
Date: August 23, 2010
Time: 13:30 - 15:00
Location: F332
Smoking Bans in the Presence of Social Interaction
JEL codes: L13, I18, D61
By Christian Bauer; LMU Munich Joerg Lingens; University of Muenster
Presented by: Jörg Lingens, University of Münster
Discussant: Kaisa Kotakorpi, University of Tampere
Personalised regulation of sinful consumption
By Markus Haavio; Bank of Finland and HECER Kaisa Kotakorpi; University of Tampere
Presented by: Kaisa Kotakorpi, University of Tampere
Discussant: Knud Munk, UCL
Taxation of Status Goods
By Knud J. Munk;Université catholique de Louvain
Presented by: Knud Munk, UCL
Discussant: Jörg Lingens, University of Münster

  

Session 12: Public Goods
Session Chair: Michael Michael, University of Cyprus
Session type: contributed
Date: August 23, 2010
Time: 13:30 - 15:00
Location: F416
Participation and Multiple Demand Levels for a Joint Project
JEL codes: H41
By Ryusuke Shinohara; Faculty of Economics, Shinshu University
Presented by: Ryusuke Shinohara, Shinshu University
Discussant: Florian Morath, Max Planck Institute for Intellectual Property, Competition and Tax Law
Volunteering and the value of ignorance
By Florian Morath; Max Planck Institute for Intellectual Property
Presented by: Florian Morath, Max Planck Institute for Intellectual Property, Competition and Tax Law
Discussant: Michael Michael, University of Cyprus
Cross-Border Pollution and Integrated Reforms of Trade and Environmental Tax Policies in Large Economies
By Michael S. Michael; University of Cyprus Panos Hatzipanayotou: Athens University of Economics and Business Nicos Tsakiris: University of Ioannina
Presented by: Michael Michael, University of Cyprus
Discussant: Ryusuke Shinohara, Shinshu University

  

Session 13: Fiscal Federalism
Session Chair: Pascalis Raimondos-Møller, Copenhagen Business School
Session type: contributed
Date: August 23, 2010
Time: 13:30 - 15:00
Location: A144
The optimal Babel : An economic framework for the analysis of dynamic language rights
JEL codes: D61, D63, J15
By Bengt-Arne Wickström; Institut für Finanzwissenschaft; Humboldt-Universität zu Berlin
Presented by: B-A WICKSTROEM, HUMBOLDT-UNIV ZU BERLIN
Discussant: Tsuyoshi Shinozaki, Tohoku-gakuin University
Linkage of Intergovernmental Transfer and Vertical-Horizontal Externalities
By Tsuyoshi Shinozaki; Tohoku-Gakuin University Kota Sugahara; Kyoto-Sangyo University Minoru Kunizaki; Aichi University
Presented by: Tsuyoshi Shinozaki, Tohoku-gakuin University
Discussant: Pascalis Raimondos-Møller, Copenhagen Business School
True profit-shifting
By Delia Baghdasaryan; Université Pierre Mendès France de Grenoble. David Dreyer Lassen; University of Copenhagen. Søren Bo Nielsen; Copenhagen Business School. Pascalis Raimondos-Møller; Copenhagen Business School
Presented by: Pascalis Raimondos-Møller, Copenhagen Business School
Discussant: B-A WICKSTROEM, HUMBOLDT-UNIV ZU BERLIN

  

Session 14: Tax Evasion
Session Chair: Rainald Borck, University of Passau
Session type: contributed
Date: August 23, 2010
Time: 15:30 - 17:30
Location: A138
Tax Evasion, Enforcement and Occupational Choice
JEL codes: H26, D72, J24,
By Rainald Borck; University of Passau Christian Traxler; Max Planck Institute for Research on Collective Goods
Presented by: Rainald Borck, University of Passau
Discussant: Silvia Fedeli, Universita' di Roma
International VAT frauds: The carousel game
By Silvia Fedeli; Sapienza - Universita’ di Roma Facolta’ di Economia Dipartimento di Economia Pubblica Via del Castro Laurenziano, 9 00161 Roma – Italy E-mail: silvia.fedeli@uniroma1.it Tel. and Fax +39 06 4976 6399 Francesco Forte; Sapienza - Universita’ di Roma Facolta’ di Economia Dipartimento di Economia Pubblica Via del Castro Laurenziano, 9 00161 Roma – Italy E-mail: francesco.forte@uniroma1.it Tel. and Fax +39 06 4976 6399
Presented by: Silvia Fedeli, Universita' di Roma
Discussant: Rainald Borck, University of Passau

  

Session 15: Optimal Income Taxation I
Session Chair: Olivier Bargain, UCD
Session type: contributed
Date: August 23, 2010
Time: 15:30 - 17:30
Location: A156
Marginal Deadweight Loss when the Income Tax is Nonlinear
JEL codes: H21, H24, H31,
By Sören Blomquist, Uppsala University Laurent Simula, Uppsala University
Presented by: Laurent Simula, Uppsala University
Discussant: Olof Johansson-Stenman, University of Gothenburg
Veblen’s Theory of the Leisure Class Revisited: Implications for Optimal Income Taxation
By Thomas Aronsson; Umeå University Olof Johansson-Stenman; University of Gothenburg
Presented by: Olof Johansson-Stenman, University of Gothenburg
Discussant: Olivier Bargain, UCD
Optimal taxation, critical-level utilitarism and economic growth
By LUCA SPATARO; University of Pisa THOMAS RENSTROM; Durham University
Presented by: Thomas Renstrom, Durham University
Discussant: Laurent Simula, Uppsala University
Social Preferences in Ireland: An Optimal Taxation Approach
By Olivier Bargain; UC Dublin Claire Keane; UC Dublin
Presented by: Olivier Bargain, UCD
Discussant: Thomas Renstrom, Durham University

  

Session 16: Minimum Wage Policy
Session Chair: Ronnie Schöb, Freie Universität Berlin
Session type: contributed
Date: August 23, 2010
Time: 15:30 - 17:30
Location: H425
Optimal Minimum Wage Policy and the Informal Sector
JEL codes: H32, H26, K42
By Katherine Cuff; McMaster University, Canada Nicolas Marceau; UQAM, Canada Steeve Mongrain; Simon Fraser University, Canada Joanne Roberts; University of Calgary
Presented by: Katherine Cuff, McMaster University
Discussant: Aart Gerritsen, Erasmus University Rotterdam
Optimal Minimum Wages and Optimal Redistribution in Competitive Labor Markets with Endogenous Skill Formation
By Aart Gerritsen; Erasmus University Rotterdam and Tinbergen Institute Bas Jacobs; Erasmus University Rotterdam, Tinbergen Institute, Netspar and CESifo
Presented by: Aart Gerritsen, Erasmus University Rotterdam
Discussant: Ronnie Schöb, Freie Universität Berlin
High taxes, shadow work and minimum wages
By Tone Ognedal, Department of Economics, University of Olso
Presented by: tone ognedal, university of oslo
Discussant: Katherine Cuff, McMaster University
Minimum wages and their alternatives:a critical assessment
By Andreas Knabe; FU Berlin Ronnie Schöb; FU Berlin
Presented by: Ronnie Schöb, Freie Universität Berlin
Discussant: tone ognedal, university of oslo

  

Session 17: Environmental Policy and Taxation
Session Chair: Bas Jacobs, Erasmus University Rotterdam
Session type: contributed
Date: August 23, 2010
Time: 15:30 - 17:30
Location: A144
The Monopolistic Polluter Under Environmental Liability Law
JEL codes: K 13, Q 58
By Alfred Endres, University of Hagen Tim Friehe, University of Konstanz
Presented by: Tim Friehe, University of Konstanz
Discussant: Martin Altemeyer-Bartscher, Chemnitz University of Technology
The Private Provision of International Impure Public Goods: the Case of Climate Policy
By Martin Altemeyer-Bartscher Department of Economics, Chemnitz University of Technology, Deparment of Economics. Dirk T.G. Rübbelke Center for International Climate and Environmental Research – Oslo (CICERO). Anil Markandya Department of Economics & International Development, University of Bath.
Presented by: Martin Altemeyer-Bartscher, Chemnitz University of Technology
Discussant: Bas Jacobs, Erasmus University Rotterdam
What is the best environmental policy? Taxes, permits and rules under economic and environmental uncertainty
By Konstantinos Angelopoulos; University of Glasgow George Economides; Athens University of Economics and Business Apostolis Philippopoulos; Athens University of Economics and Business, University of Glasgow, and CESifo
Presented by: George Economides,
Discussant: Tim Friehe, University of Konstanz
Pigou Meets Mirrlees: On the Irrelevance of Tax Distortions for the Second-Best Pigouvian Tax
By Bas Jacobs; Erasmus University Rotterdam Ruud A. de Mooij; Erasmus University Rotterdam
Presented by: Bas Jacobs, Erasmus University Rotterdam
Discussant: George Economides,

  

Session 18: Tax Competition I
Session Chair: John Wilson, Michigan State University
Session type: contributed
Date: August 23, 2010
Time: 15:30 - 17:30
Location: Horsal 1
Coordinated Tax-Tariff Reforms, Informality, and Welfare Distribution
JEL codes: F11, F13, H20
By Jenny E. Ligthart; Tilburg University Gerard C. van der Meijden; Tilburg University
Presented by: Gerardus Cornelis Meijden, Tilburg University
Discussant: Alejandro Esteller-More, University of Barcelona-IEB
POLITICS OR MOBILITY? EVIDENCE FROM US EXCISE TAXATION
By Alejandro Esteller-Moré; Universitat de Barcelona & IEB Leonzio Rizzo; Università di Ferrara & IEB
Presented by: Alejandro Esteller-More, University of Barcelona-IEB
Discussant: Kota Sugahara, Kyoto Sangyo University
Endogenous Choice on Tax Instruments in a Tax Competition Model: Unit Tax versus Ad Valorem Tax
By Nobuo Akai; Osaka University Hikaru Ogawa; Nagoya University Yoshitomo Ogawa; Kinki University
Presented by: Yoshitomo Ogawa, Kinki University
Discussant: John Wilson, Michigan State University
Preferential Trade Agreements and Tax Competition with Internationally Mobile Firms
By Nathan Cook; Furman University John Douglas Wilson; Michigan State University
Presented by: John Wilson, Michigan State University
Discussant: Gerardus Cornelis Meijden, Tilburg University

  

Session 19: Shadow Economy I
Session Chair: Reinhard Neck, Klagenfurt University
Session type: contributed
Date: August 23, 2010
Time: 15:30 - 17:30
Location: B153
Corruption and the shadow economy: Like oil and vinegar, like water and fire?
JEL codes: O17,O5,D78,H11
By Andreas Buehn, Technische Universität Dresden Friedrich Schneider, University of Linz
Presented by: Andreas Buehn, Technische Universitaet Dresden
Discussant: Reinhard Neck, Klagenfurt University
Business in Transition: Operating under the Shadow of the Informal Sector Assoc Prof. Marta Orviska
By Assoc Prof. Marta Orviska;Matej Bel University Professor John Hudson; University of Bath
Presented by: John Hudson, University of Bath
Discussant: Andreas Buehn, Technische Universitaet Dresden
The Shadow Economy under Changing Tax Systems and Structures
[slides]
By Reinhard Neck; Klagenfurt University Friedrich Schneider; University of Linz Jens Uwe Wächter; DekaBank
Presented by: Reinhard Neck, Klagenfurt University
Discussant: John Hudson, University of Bath

  

Session 20: Budgeting, Public Investment and Deficits
Session Chair: Jenny Ligthart, Tilburg University
Session type: contributed
Date: August 23, 2010
Time: 15:30 - 17:30
Location: B139
Does Fiscal Reform Change the Revenue-Expenditure Nexus? Evidence from Some OECD Countries
JEL codes: E62, H61, H62
By Tomomi Miyazaki; Toyo University
Presented by: Tomomi Miyazaki, Toyo University
Discussant: Tomomi Miyazaki, Toyo University
A Soft Budget Constraint Problem in Local Public Finance : The Case of Korea
By Joong-Ho Kook; Yokohama City University,
Presented by: Joong-Ho Kook, Yokohama City University
Discussant: Joong-Ho Kook, Yokohama City University
The Long and Winding Road to Local Fiscal Equity in the United States: A Fifty Year Retrospective
By Jorge Martinez-Vazquez; Georgia State University Andrey Timofeev; Georgia State University
Presented by: Andrey Timofeev, Georgia State University
Discussant: Jenny Ligthart, Tilburg University
Output Dynamics, Technology, and Public Investment
By Pedro R. D. Bom; Tilburg University Ben J. Heijdra; University of Groningen Jenny E. Ligthart; Tilburg University
Presented by: Jenny Ligthart, Tilburg University
Discussant: Andrey Timofeev, Georgia State University

  

Session 21: Tax Compliance II
Session Chair: Jean-Marie Lozachmeur, Toulouse School of Economics
Session type: contributed
Date: August 23, 2010
Time: 15:30 - 17:30
Location: A122
On IRS's Service and Enforcement
JEL codes: H26
By Tsung-Sheng Tsai; Department of Economics, National Tsing Hua University C.C. Yang; Institute of Economics, Academia Sinica
Presented by: Cheng-Chen Yang, Academia Sinica
Discussant: Joao Luis Gondim, Toulouse School of Economics
The Tax Compliance Game with Some Evasion-Averse Taxpayers
[slides]
By Joao Gondim; ESAF and TSE
Presented by: Joao Luis Gondim, Toulouse School of Economics
Discussant: Jean-Marie Lozachmeur, Toulouse School of Economics
Shifting of red tape? The relationship of tax authority behavior and compliance cost burdens
By Sebastian Eichfelder; University of Wuppertal - Schumpeter School of Business and Economics Chantal Kegels; Bureau Fédéral du Plan Brussels and Université Catholique de Louvain
Presented by: Sebastian Eichfelder, University of Wuppertal
Discussant: Cheng-Chen Yang, Academia Sinica
The Political Economy of the (Weak) Enforcement of Sales Tax
By Martin Besfamille; Universidad Torcuato Di Tella Philippe de Donder; Toulouse School of Economics Jean-Marie Lozachmeur; Toulouse School of Economics
Presented by: Jean-Marie Lozachmeur, Toulouse School of Economics
Discussant: Sebastian Eichfelder, University of Wuppertal

  

Session 22: Migration
Session Chair: Eckhard Janeba, University of Mannheim
Session type: contributed
Date: August 23, 2010
Time: 15:30 - 17:30
Location: F332
Mobility and local income redistribution
JEL codes: H23, H71, H73
By David Stadelmann; University of Fribourg; Bd. de Perolles 90; 1700 Fribourg (Switzerland) Sigrid Röhrs; University of Zurich; Institute for Empirical Research in Economics (IEW); Mühlebachstrasse 86; 8008 Zürich (Switzerland)
Presented by: David Stadelmann, University of Fribourg
Discussant: Wido Geis, ifo Institute for Economic Research
State Taxes, Tax Exemptions and What They Reveal about Elderly Migration
By Ali Sina Onder; Uppsala Universitet Herwig Schlunk; Vanderbilt University
Presented by: Ali Onder, Uppsala Universitet
Discussant: Eckhard Janeba, University of Mannheim
How do Migrants Choose Their Destination Country? An Analysis of Institutional Determinants
By Wido Geis; Ifo Institute of Economic Research, Munich Silke Uebelmesser; University of Munich Martin Werding; University of Bochum
Presented by: Wido Geis, ifo Institute for Economic Research
Discussant: Ali Onder, Uppsala Universitet
City Competition for the Creative Class
By Eckhard Janeba; University of Mannheim Thiess Büttner; University of Munich and IFO
Presented by: Eckhard Janeba, University of Mannheim
Discussant: David Stadelmann, University of Fribourg

  

Session 23: Fertility and Education
Session Chair: Elke Lüdemann, ifo Institute
Session type: contributed
Date: August 23, 2010
Time: 15:30 - 17:30
Location: A128
Education Investment and Fertility
JEL codes: I28 J13 O41
By Atsushi Miyake; Kobe Gakuin University Masaya Yasuoka; The University of Kitakyushu
Presented by: Atsushi Miyake, Kobe Gakuin University
Discussant: Elke Lüdemann, ifo Institute
Do Couples Bargain over Fertility? New Evidence Based on Child Preference Data
By Timo Hener; Ifo Institute
Presented by: Timo Hener, Ifo Institute
Discussant: Atsushi Miyake, Kobe Gakuin University
Migration Background and School Tracking: Is there a Double Disadvantage for Second-Generation Immigrants?
By Elke Luedemann; Ifo Institute for Economic Research Guido Schwerdt; Ifo Institute for Economic Research
Presented by: Elke Lüdemann, ifo Institute
Discussant: Timo Hener, Ifo Institute

  

Session 24: Care for Children and the elderly
Session Chair: Stanley Winer, Carleton University
Session type: contributed
Date: August 23, 2010
Time: 15:30 - 17:30
Location: A114
Child care subsidies revisited
JEL codes: C68, H31, J22
By Egbert L.W. Jongen; CPB Netherlands Bureau for Economic Policy Analysis
Presented by: Egbert Jongen, CPB
Discussant: Masaya Yasuoka, The University of Kitakyushu
Child-care Support Policy and Fertility in a Model Based on the Supply of Child-care Services
By Masaya Yasuoka; The University of Kitakyushu Atsushi Miyake; Kobe Gakuin University
Presented by: Masaya Yasuoka, The University of Kitakyushu
Discussant: Stanley Winer, Carleton University
Intergenerational transmission of skills during childhood and optimal fiscal policy
By Alessandra Casarico; Bocconi University, Italy Luca Micheletto; State University of Milan, Italy Alessandro Sommacal; University of Verona, Italy
Presented by: Alessandra Casarico, Universita' Bocconi
Discussant: Egbert Jongen, CPB
Fiscal Incidence When Both Individual Welfare and Family Structure Matter: The Case of Subsidization of Home-care for the Elderly
By Haizhen Mou; Johnson-Shoyama Graduate School of Public Policy, University of Saskatchewan. Stanley L. Winer: School of Public Policy and Department of Economcs, Carleton University, CESifo and ICER.
Presented by: Stanley Winer, Carleton University
Discussant: Alessandra Casarico, Universita' Bocconi

  

Session 25: Pensions and Growth
Session Chair: Elena Del Rey, Universitat de Girona
Session type: contributed
Date: August 23, 2010
Time: 15:30 - 17:30
Location: F416
The Political Economy of Derived Pension Rights
JEL codes: D72; D78; H55
By Marie-Louise Leroux, CORE, UcL, Pierre Pestieau, University of Liege, CREPP, CORE, PSE and CEPR
Presented by: Marie-Louise Leroux, Université Catholique de Louvain la Neu
Discussant: Yvonne Adema, Erasmus University Rotterdam
Pensions and ageing in a stochastic general equilibrium model
By Yvonne Adema; Erasmus University Rotterdam
Presented by: Yvonne Adema, Erasmus University Rotterdam
Discussant: Elena Del Rey, Universitat de Girona
Pensions and Fertility: Back to the Roots -- The Introduction of Bismarck's Pension Scheme and the European Fertility Decline
By Robert Fenge; University of Rostock Beatrice Scheubel; University of Munich
Presented by: Beatrice Scheubel, University of Munich
Discussant: Marie-Louise Leroux, Université Catholique de Louvain la Neu
Dynamic Efficiency and Optimal Public Policy in an Endogenous Growth Model
By Elena Del Rey; Universitat de Girona, Spain Miguel-Angel Lopez-Garcia; Universitat Autonoma de Barcelona, Spain
Presented by: Elena Del Rey, Universitat de Girona
Discussant: Beatrice Scheubel, University of Munich

  

Session 26: Cost Benefit Analysis
Session Chair: Robert Haveman, University of Wisconsin, Madison
Session type: contributed
Date: August 23, 2010
Time: 15:30 - 17:30
Location: Horsal 2
Labour as a Utility Measure in Contingent Valuation Studies – How Good is it Really?
JEL codes: D6, H4, L3, Q25
By Michael Ahlheim; University of Hohenheim Oliver Frör; University of Hohenheim Antonia Heinke; University of Hohenheim Nguyen Minh Duc; Hanoi University of Agriculture Pham Van Dinh; Hanoi University of Agriculture
Presented by: Michael Ahlheim, University of Hohenheim
Discussant: Theara Horn, Osaka University
Incorporating water purification in efficiency evaluation: Evidence from Japanese water utilities
By Theara Horn; Osaka University
Presented by: Theara Horn, Osaka University
Discussant: Robert Haveman, University of Wisconsin, Madison
Assessing Comprehensive Performance Assessment
By Ben Lockwood; University of Warwick and CEPR Francesco Porcelli; University of Warwick
Presented by: Benjamin Lockwood, Warwick
Discussant: Michael Ahlheim, University of Hohenheim
The Benefits and Costs of the US Section 8 Housing Subsidy Program: A Framework and First-Year Estimates
By Robert Haveman; University of Wisconsin-Madison Barbara Wolfe; University of Wisconsin-Madison Deven Carlson; University of Wisconsin-Madison Thomas Kaplan; University of Wisconsin-Madison
Presented by: Robert Haveman, University of Wisconsin, Madison
Discussant: Benjamin Lockwood, Warwick

  

Session 27: Taxes and FDI
Session Chair: Timothy Goodspeed, Hunter College and Graduate Center, CUNY
Session type: contributed
Date: August 23, 2010
Time: 15:30 - 17:30
Location: B159
Taxation and the quality of institutions: asymmetric effects on FDI
JEL codes: H7, F21,F23,K00
By Serena Fatica; European Commission and University of Louvain
Presented by: Serena Fatica, European Commission
Discussant: Asa Hansson, Lund University
The Effects of Taxation on Location and Entry Mode Decisions: M&A vs. Greenfield Investments
By Shafik Hebous, Goethe-University Martin Ruf, Mannheim University Alfons Weichenrieder, Goethe University
Presented by: Alfons Weichenrieder, University of Frankfurt
Discussant: Timothy Goodspeed, Hunter College and Graduate Center, CUNY
Foreign Direct Investment and Tax Policies in an enlarged European Union
By Åsa Hansson,Department of Economics, Lund University, Sweden Karin Olofsdotter, Department of Economics, Lund University, Sweden
Presented by: Asa Hansson, Lund University
Discussant: Alfons Weichenrieder, University of Frankfurt
Public Policies and FDI Location: Differences between Developing and Developed Countries
By Timothy Goodspeed; Hunter College and CUNY Graduate Center Jorge Martinez-Vazquez; Georgia State University and rede, Universidad de Vigo Li Zhang; Central University of Finance and Economics, China
Presented by: Timothy Goodspeed, Hunter College and Graduate Center, CUNY
Discussant: Serena Fatica, European Commission

  

Session 28: Pensions, Wealth and Political Economy
Session Chair: Pierre Pestieau, Université de Liège
Session type: contributed
Date: August 24, 2010
Time: 9:00 - 11:00
Location: B159
On the Desirability of Taxing Capital Income to Boost Social Insurance
JEL codes: H21, D80
By Bas Jacobs; Erasmus University Rotterdam Dirk Schindler; University of Konstanz
Presented by: Dirk Schindler, University of Konstanz
Discussant: Pierre Pestieau, Université de Liège
Sustainability of Pension System and Public Debt
By Masaya Yasuoka; The University of Kitakyushu
Presented by: Masaya Yasuoka, The University of Kitakyushu
Discussant: Jørgen Andersen, Norwegian School of Management BI
Natural resources and political survival: The roles of institutions and appropriability
By Jørgen Juel Andersen; Norwegian School of Management BI Silje Aslaksen; University of Oslo
Presented by: Jørgen Andersen, Norwegian School of Management BI
Discussant: Dirk Schindler, University of Konstanz
Retirement as a Hedge
By Pierre Pestieau CORE, Université de Louvain, CREPP, Université de Liège, and PSE, Paris. Pierre Pestieau, CORE and University of Liege; Uri M. Possen, Cornell University
Presented by: Pierre Pestieau, Université de Liège
Discussant: Masaya Yasuoka, The University of Kitakyushu

  

Session 29: Bequests and Pensions
Session Chair: Vidar Christiansen, University of Oslo
Session type: contributed
Date: August 24, 2010
Time: 9:00 - 11:00
Location: Horsal 2
Accidental bequests: a curse for the rich and a boon for the poor
JEL codes: H21
By Helmuth Cremer; Toulouse School of Economics Firouz Gahvari; University of Illinois at Urbana-Champaign Pierre Pestieau; University of Liège and CORE
Presented by: Helmuth Cremer, University of Toulouse
Discussant: Vidar Christiansen, University of Oslo
Pension Reform with Variable Retirement Age – A Simulation Analysis for Germany
By Manuel Kallweit; University of Wuerzburg Hans Fehr; University of Wuerzburg and Netspar Fabian Kindermann; University of Wuerzburg and Netspar
Presented by: Manuel Kallweit, University of Wuerzburg
Discussant: Helmuth Cremer, University of Toulouse
Longevity, annuities and the political support for public pensions
By Helmuth Cremer; Toulouse School of Economics (GREMAQ, IDEI and Institut universitaire de France) Philippe De Donder; Toulouse School of Economics (GREMAQ and IDEI)
Presented by: Philippe De Donder, Toulouse School of Economics
Discussant: Manuel Kallweit, University of Wuerzburg
Inheritance and income taxation
By Vidar Christiansen; University of Oslo
Presented by: Vidar Christiansen, University of Oslo
Discussant: Philippe De Donder, Toulouse School of Economics

  

Session 30: Public Goods and Taxation
Session Chair: William Hoyt, University of Kentucky
Session type: contributed
Date: August 24, 2010
Time: 9:00 - 11:00
Location: A114
Public Infrastructure and Optimal Tax Policies in a Polluted Small Open Economy
JEL codes: H21, H23
By Michael S. Michael;University of Cyprus, Cyprus Panos Hatzipanayotou;Athens University of Economics and Business, Greece
Presented by: Panos Hatzipanayotou,
Discussant: Luca Micheletto, University of Milan
Public provision of private goods, self-selection and income tax avoidance
By Sören Blomquist; University of Uppsala Vidar Christiansen; University of Oslo Luca Micheletto; University of Milan
Presented by: Luca Micheletto, University of Milan
Discussant: William Hoyt, University of Kentucky
How Public Spending Can Help You Grow?. An Empirical Analysis for Developing Countries
By Nihal Bayraktar, Pennsylvannia University Blanca Moreno-Dodson, World Bank
Presented by: Blanca Moreno-Dodson, World Bank
Discussant: Panos Hatzipanayotou,
Optimal Taxation in the Presence of Congestible Public Goods
By William H. Hoyt; University of Kentucky
Presented by: William Hoyt, University of Kentucky
Discussant: Blanca Moreno-Dodson, World Bank

  

Session 31: Tax Evasion and Tax Avoidance
Session Chair: David Merriman, Institute of Government and Public Affai
Session type: contributed
Date: August 24, 2010
Time: 9:00 - 11:00
Location: A156
Minimum Wage and Tax Evasion: Theory and Evidence
JEL codes: H26, H32, J38
By Mirco Tonin; University of Southampton
Presented by: Mirco Tonin, University of Southampton
Discussant: Aloys Prinz, University of Muenster
A Moral Theory of Tax Evasion
By Aloys L. Prinz; University of Muenster
Presented by: Aloys Prinz, University of Muenster
Discussant: David Merriman, Institute of Government and Public Affai
Using Littered Pack Data to Estimate Cigarette Tax Avoidance in NYC
By David F. Merriman; University of Illinois Chicago Howard Chernick; Hunter College and the Graduate Center, City Univ. of New York
Presented by: David Merriman, Institute of Government and Public Affai
Discussant: Mirco Tonin, University of Southampton

  

Session 32: Pension Reform
Session Chair: Monika Buetler,
Session type: contributed
Date: August 24, 2010
Time: 9:00 - 11:00
Location: A144
Optimal Taxes and Pensions in a Society with Myopic Agents
JEL codes: H21 H55 D91
By Kerstin Roeder; University of Augsburg
Presented by: Kerstin Roeder, Uni Augsburg
Discussant: Panayiota Lyssiotou, University of Cyprus
Incidence Analysis of Pension Security in the Czech Republic
By Stanislav Klazar; University of Economics, Prague Barbora Slintakova; University of Economics, Prague
Presented by: Barbora Slintakova, University of Economics Prague
Discussant: Monika Buetler,
Are Child Benefits Fungible? Evidence from a Natural Policy Experiment
By Panayiota Lyssiotou; University of Cyprus
Presented by: Panayiota Lyssiotou, University of Cyprus
Discussant: Barbora Slintakova, University of Economics Prague
Do means-tested benefits reduce the demand for annuities? - Evidence from Switzerland
By Monika Bütler; University of St. Gallen, CesIfo, Netspar; Kim Pijnenburg; Tilburg University, Netspar; Stefan Staubli; University of St. Gallen, Netspar
Presented by: Monika Buetler,
Discussant: Kerstin Roeder, Uni Augsburg

  

Session 33: Dynamic Fiscal Policy
Session Chair: Christian Breuer, Ifo Institute
Session type: contributed
Date: August 24, 2010
Time: 9:00 - 11:00
Location: A122
Fiscal Policy Reforms and Dynamic Laffer Effects
JEL codes: E62;H30;J22;O41
By Peter van Oudheusden; Tilburg University
Presented by: Peter van Oudheusden, Tilburg University
Discussant: Chul-In Lee, Seoul National University
The Ex Ante Optimal Unemployment Insurance
By Chul-In Lee; Seoul National University
Presented by: Chul-In Lee, Seoul National University
Discussant: Christian Breuer, Ifo Institute
The Revenue Dynamics of Assessed Taxes in Germany
By Christian Breuer; Ifo Institute;
Presented by: Christian Breuer, Ifo Institute
Discussant: Peter van Oudheusden, Tilburg University

  

Session 34: Taxation and the Labour Market
Session Chair: Marcel Thum, Dresden University of Technology
Session type: contributed
Date: August 24, 2010
Time: 9:00 - 11:00
Location: B153
Tax Fairness Perceptions and Work Effort
JEL codes: J22, D63, H31
By Thomas Cornelissen; UC London Oliver Himmler; Goettingen University Tobias Koenig; Hannover University
Presented by: Tobias Koenig, University of Hannover
Discussant: Marcel Thum, Dresden University of Technology
Asymmetric Information Renders Minimum Wages Less Harmful
By Ronnie Schöb; FU Berlin Marcel Thum; TU Dresden
Presented by: Marcel Thum, Dresden University of Technology
Discussant: Tobias Koenig, University of Hannover

  

Session 35: Optimal Income Taxation III
Session Chair: Thomas Aronsson, Umeå University
Session type: contributed
Date: August 24, 2010
Time: 9:00 - 11:00
Location: H425
Poverty and the Optimal General Income Tax-cum-Audit Policy
JEL codes: D82; H21; H26;
By Enlinson Mattos; Getulio Vargas Foundation Marcelo Arbex; University of Windsor
Presented by: Enlinson Mattos, Getulio Vargas Foundation
Discussant: Stefan Boeters, CPB Den Haag
Taxation of Annual Income as a Commitment Device
By Thomas Gaube; University of Osnabrueck
Presented by: Thomas Gaube, University of Osnabrück
Discussant: Marcelo Arbex, University of Windsor
Optimal Tax Progressivity in Unionised Labour Markets: What are the Driving Forces?
By Stefan Boeters; CPB Den Haag
Presented by: Stefan Boeters, CPB Den Haag
Discussant: Thomas Aronsson, Umeå University
Positional Preferences in Time and Space: Implications for Optimal Income Taxation
By Thomas Aronsson; Umeå University, Sweden. Olof Johansson-Stenman, University of Gothenburg, Sweden.
Presented by: Thomas Aronsson, Umeå University
Discussant: Thomas Gaube, University of Osnabrück

  

Session 36: The Macroeconomics of Fiscal Policy
Session Chair: Paola Profeta, Università Bocconi
Session type: contributed
Date: August 24, 2010
Time: 9:00 - 11:00
Location: A138
Budget Deficit Spillover Effects in the Euro Area
JEL codes: E620 F410 H500
By Shafik Hebous; Goethe University Frankfurt Tom Zimmermann; Harvard University
Presented by: Shafik Hebous, Goethe University Frankfurt
Discussant: Paola Profeta, Università Bocconi
The effect of different expenditure financing in the money-in-the-production-function model
By Akihiko Kaneko; Tokyo Institute of Technology Daisuke Matsuzaki; Okinawa International University
Presented by: Akihiko Kaneko, Tokyo Institute of Technology
Discussant: Shafik Hebous, Goethe University Frankfurt
Does democracy affect taxation and government spending? Evidence from developing countries
By Paola Profeta; Università Bocconi Riccardo Puglisi; Università di Pavia Simona Scabrosetti; Università di Pavia
Presented by: Paola Profeta, Università Bocconi
Discussant: Akihiko Kaneko, Tokyo Institute of Technology

  

Session 37: Taxes, Ownership and Firm Size
Session Chair: Vesa Kanniainen, University of Helsinki
Session type: contributed
Date: August 24, 2010
Time: 9:00 - 11:00
Location: F416
Corporate tax regime and international allocation of ownership
JEL codes: H25, F23
By Johannes Becker; MPI Munich Marco Runkel; University of Magdeburg
Presented by: Marco Runkel, University of Magdeburg
Discussant: Kirsten Ralf, Ecole Superieure de Commerce Exterieure
Tax Avoidance and Ownership Concentration
By Kirsten Ralf; Ecole Superieure du Commerce Exterieur Jean-Bernard Chatelain; University of Paris 1 La Sorbonne
Presented by: Kirsten Ralf, Ecole Superieure de Commerce Exterieure
Discussant: Vesa Kanniainen, University of Helsinki
Corporate Social Responsibility: Can Markets Discipline?
By Vesa Kanniainen, University of Helsinki
Presented by: Vesa Kanniainen, University of Helsinki
Discussant: Marco Runkel, University of Magdeburg

  

Session 38: Tax Competition and Multinational Firms
Session Chair: Matthias Wrede, University of Marburg
Session type: contributed
Date: August 24, 2010
Time: 9:00 - 11:00
Location: F332
Tax-Rate Differentials, Internal Debt Financing, and the Effectiveness of Anti-Avoidance Rules
JEL codes: H25, H32, G30
By Michael Overesch; University of Mannheim Georg Wamser; ETH Zurich
Presented by: Michael Overesch, University of Mannheim
Discussant: Matthias Wrede, University of Marburg
Partisan Politics in Corporate Tax Competition
By Steffen Osterloh; ZEW (Centre for European Economic Research) Marc Debus; MZES (Mannheim Centre for European Social Research)
Presented by: Steffen Osterloh, ZEW
Discussant: Michael Overesch, University of Mannheim
Multinational Capital Structure and Tax Competition
By Matthias Wrede; University of Marburg
Presented by: Matthias Wrede, University of Marburg
Discussant: Steffen Osterloh, ZEW

  

Session 39: The Economics of the Shadow Economy
Session Chair: Joras Ferwerda, Utrecht University
Session type: contributed
Date: August 24, 2010
Time: 9:00 - 11:00
Location: B139
Methodological aspects of the shadow economy estimation on Russian example
By Lukasevich I; All Russian Distance Institute of Economics and Finance Romanov A; All Russian Distance Institute of Economics and Finance Fedorova E.; All Russian Distance Institute of Economics and Finance
Presented by: Lukasevich Igor, All Russian Distance Institute of E&F
Discussant: Joras Ferwerda, Utrecht University
Revaluating the Tanzi-model to estimate the Underground Economy
By Joras Ferwerda; Utrecht University Ioana Deleanu; Utrecht University Brigitte Unger; Utrecht University
Presented by: Joras Ferwerda, Utrecht University
Discussant: Lukasevich Igor, All Russian Distance Institute of E&F

  

Session 40: Unemployment Insurance
Session type: contributed
Date: August 24, 2010
Time: 9:00 - 11:00
Location: A128

  

Session 41: Commodity Taxation I
Session Chair: Michael Devereux, Oxford University
Session type: contributed
Date: August 25, 2010
Time: 9:00 - 11:00
Location: Horsal 1
Distributional implications of income tax evasion in Greece, Hungary and Italy
JEL codes: H26, H23
By Manos Matsaganis; Athens University of Economics and Business Dóra Benedek; Fiscal Council, Republic of Hungary & Central European University, Budapest Maria Flevotomou; Bank of Greece Orsolya Lelkes; European Centre for Social Welfare Policy and Research, Vienna Daniela Mantovani; University of Modena and Reggio Emilia Sylwia Nienadowska; University of Modena and Reggio Emilia
Presented by: Dora Benedek, CEU and Office of the Fiscal Council, Hungary
Discussant: Junmin Wan, Fukuoka University, Japan
Taxation and Market Power
By Kai A. Konrad; Max Planck Institute for Intellectual Property, Competition and Tax Law, Marstallplatz 1, D-80539 Munich, Ger- many Florian Morath; Max Planck Institute for Intellectual Property, Competition and Tax Law, Marstallplatz 1, D-80539 Munich, Ger- many Wieland Mueller; CentER, TILEC, Department of Economics, Tilburg University
Presented by: Kai Konrad, Max Planck Institute for Intellectual Pr
Discussant: Michael Devereux, Oxford University
Consumption and cash-flow taxes in an international setting
By Alan J. Auerbach; Univeristy of California, Berkeley Michael P. Devereux; Oxford University Centre for Business Taxation
Presented by: Michael Devereux, Oxford University
Discussant: Jack Mintz,

  

Session 42: Auditing and Income Reporting
Session Chair: Martin Besfamille, Universidad Torcuato Di Tella
Session type: contributed
Date: August 25, 2010
Time: 9:00 - 11:00
Location: A156
Auditor Expertise: Evidence from the Public Sector
JEL codes: D70, H10
By Mark Schelker; University of St. Gallen
Presented by: Mark Schelker, University of St. Gallen
Discussant: Martin Besfamille, Universidad Torcuato Di Tella
Compatibility in Tax Reporting
By Vilen Lipatov; Frankfurt University
Presented by: Vilen Lipatov, Frankfurt University
Discussant: Mark Schelker, University of St. Gallen
Inspectors or Google Earth? Optimal fiscal policies under imperfect auditing
By Martin Besfamille; Universidad Torcuato Di Tella Pablo Olmos; Universidad Torcuato Di Tella
Presented by: Martin Besfamille, Universidad Torcuato Di Tella
Discussant: Vilen Lipatov, Frankfurt University

  

Session 43: Fiscal Federalism
Session Chair: Therese McGuire, Northwestern University
Session type: contributed
Date: August 25, 2010
Time: 9:00 - 11:00
Location: H425
Taxes and The Choice of Where to Work and Where to Live for Movers in Multi-State MSA’s
JEL codes: H73, H71, J61
By William H. Hoyt; University of Kentucky Paul A. Coomes; University of Louisville
Presented by: William Hoyt, University of Kentucky
Discussant: Jan Schnellenbach, University of Heidelberg
Yardstick competition and the optimal number of jurisdictions in a political economy of fiscal federalism
By Hideki Konishi; Waseda University
Presented by: Hideki Konishi, Waseda University
Discussant: Therese McGuire, Northwestern University
Creative Destruction and Fiscal Federalism: A Study of Three Regions
By Jan Schnellenbach; University of Heidelberg Lars P. Feld; University of Heidelberg Thushyanthan Baskaran; University of Heidelberg
Presented by: Jan Schnellenbach, University of Heidelberg
Discussant: Hideki Konishi, Waseda University
Tobin Meets Oates: Solidarity and the Optimal Fiscal Federal Structure
By Xavier Calsamiglia; Universitat Pompeu Fabra Teresa Garcia-Mila; Universitat Pompeu Fabra Therese J. McGuire; Northwestern University
Presented by: Teresa Garcia-Mila, Universitat Pompeu Fabra
Discussant: William Hoyt, University of Kentucky

  

Session 44: Health Care Policy
Session Chair: Jan-Maarten Van Sonsbeek, Ministry of Social Affairs & Employment
Session type: contributed
Date: August 25, 2010
Time: 9:00 - 11:00
Location: A122
Estimating the long-term effects of recent disability reforms in the Netherlands
[slides]
JEL codes: C15, H55, J26
By Jan-Maarten van Sonsbeek; VU University Amsterdam
Presented by: Jan-Maarten Van Sonsbeek, Ministry of Social Affairs & Employment
Discussant: Ed Westerhout, CPB
How Information on Health Status Shapes Optimal Health Insurance
By Ed W.M.T. Westerhout; CPB Netherlands Bureau for Economic Policy Analysis Kees Folmer; CPB Netherlands Bureau for Economic Policy Analysis
Presented by: Ed Westerhout, CPB
Discussant: Jan-Maarten Van Sonsbeek, Ministry of Social Affairs & Employment

  

Session 45: Institutions and Developing Countries
Session Chair: Alexandru Minea, University of Auvergne
Session type: contributed
Date: August 25, 2010
Time: 9:00 - 11:00
Location: A138
Decentralization and foreign aid effectiveness: Do aid modality and federal design matter in poverty alleviation?
JEL codes: O1; O2; O4; H7
By Christian Lessmann TU Dresden Gunther Markwardt TU Dresden, CESifo
Presented by: Christian Leßmann, TU Dresden
Discussant: Alexandru Minea, University of Auvergne
Can inflation targeting promote institutional quality in developing countries?
By Alexandru Minea, University of Auvergne Patrick Villieu, University of Orleans
Presented by: Alexandru Minea, University of Auvergne
Discussant: Christian Leßmann, TU Dresden

  

Session 46: Political Economy and Voting
Session Chair: Motohiro Sato, Hitotsubashi University
Session type: contributed
Date: August 25, 2010
Time: 9:00 - 11:00
Location: B153
Voting When the Stakes are High
JEL codes: D72; H71
By Jørgen J. Andersen; Norwegian School of Management Jon H. Fiva; University of Oslo Gisle J. Natvik: Norges Bank
Presented by: Jon Fiva, University of Oslo
Discussant: Marko Koethenbuerger, University of Copenhagen
Disproportionate influence? Special-interest politics under proportional and majoritarian electoral systems
By Peter Egger, ETH Zurich Marko Koethenbuerger, University of Copenhagen Michael Smart, University of Toronto
Presented by: Marko Koethenbuerger, University of Copenhagen
Discussant: Motohiro Sato, Hitotsubashi University
Good Policy Choices Even When Voters Entertain Biased Beliefs
By Ivo Bischoff; University of Kassel Lars Siemers; RWI Essen
Presented by: Lars-H. Siemers, RWI Essen
Discussant: Jon Fiva, University of Oslo
Ethical Voting and Political Competition
[slides]
By Robiun Boadway Queen's University Motohiro Sato Hitotsubshi University
Presented by: Motohiro Sato, Hitotsubashi University
Discussant: Lars-H. Siemers, RWI Essen

  

Session 47: Tax Evasion and Tax Compliance
Session Chair: Maria Rosaria Marino, Banca d'Italia
Session type: contributed
Date: August 25, 2010
Time: 9:00 - 11:00
Location: B159
Income Tax Evasion and Ethical Behavior – Evidence from an Agent-based Model
JEL codes: H26, C9
By Sascha Hokamp; University of Muenster Michael Pickhardt; University of Muenster
Presented by: Michael Pickhardt, University of Münster
Discussant: Chong-Bum An, Sungkyunkwan University
Distributive Effects of the Tax Evasion and Differential Personal Income Tax Treatment between Labor Income and Business Income
By Seung-Hoon Jeon; National Assembly Budget Office(NABO) Youngim Shin; National Assembly Budget Office (NABO) Chong-Bum An; Sungkyunkwan University Ji Un Jung; Sungkyunkwan University
Presented by: Chong-Bum An, Sungkyunkwan University
Discussant: Maria Rosaria Marino, Banca d'Italia
The personal income tax evasion in Italy: an estimate by taxpayer’s type
By Maria Rosaria Marino; Banca d'Italia Roberta Zizza; Banca d'Italia
Presented by: Maria Rosaria Marino, Banca d'Italia
Discussant: Michael Pickhardt, University of Münster

  

Session 48: Firms, Taxes, and the Cost of Capital
Session Chair: Nadja Dwenger, Max-Planck-Institute Munich
Session type: contributed
Date: August 25, 2010
Time: 9:00 - 11:00
Location: B139
Homogeneous Profit Tax Effects for Heterogeneous Firms?
JEL codes: H25, C33
By Peter Egger; ETH Zürich Simon Loretz; Oxford University Centre for Business Taxation
Presented by: Simon Loretz, Oxford University
Discussant: Nadja Dwenger, Max-Planck-Institute Munich
Investment and Firm-Specific Cost of Capital: Empirical Evidence from Matched Survey and Balance-Sheet Data
By Thiess Buettner; Ifo Institute and Munich University (LMU) Anja Hoenig; Ifo Institute
Presented by: Anja Hönig, Ifo Institute for Economic Research
Discussant: Simon Loretz, Oxford University
Effects of Tax Rate Cut on Firms' Profitability and Valuation: A Micro Foundations Approach
By Keiichi KUBOTA; Chuo University Hitoshi TAKEHARA; Waseda University
Presented by: Hitoshi Takehara, Waseda University
Discussant: Anja Hönig, Ifo Institute for Economic Research
User cost elasticity of capital revisited
By Nadja Dwenger; Max-Planck-Institut Munich
Presented by: Nadja Dwenger, Max-Planck-Institute Munich
Discussant: Hitoshi Takehara, Waseda University

  

Session 49: International Corporate Taxation
Session Chair: Christopher Heady, University of Kent
Session type: contributed
Date: August 25, 2010
Time: 9:00 - 11:00
Location: A144
Multinationals, Minority Ownership and Tax-Efficient Financing Structures
JEL codes: H25, F23
By Dirk Schindler University of Konstanz and Cesifo Guttorm Schjelderup Norwegian School of Economics and Business Administration and CESifo
Presented by: Guttorm Schjelderup, Norwegian School of Economics and Business
Discussant: Paolo Panteghini, University of Brescia
Profit Shifting via Debt Financing in Europe
By Francesca Barion; Università di Brescia Raffaele Miniaci; Università di Brescia Paolo M. Panteghini; Università di Brescia and CESifo Maria Laura Parisi; Università di Brescia
Presented by: Paolo Panteghini, University of Brescia
Discussant: Hendrik Vrijburg, Erasmus University Rotterdam
Explaining Corporate Taxable Income: Is there significant cross-country income shifting?
By Hendrik Vrijburg, Erasmus University Rotterdam
Presented by: Hendrik Vrijburg, Erasmus University Rotterdam
Discussant: Christopher Heady, University of Kent
The Allocation of Profits and the OECD Approach to Business Restructuring
[slides]
By Christopher Heady; University of Kent
Presented by: Christopher Heady, University of Kent
Discussant: Guttorm Schjelderup, Norwegian School of Economics and Business

  

Session 50: International Political Economy
Session Chair: Sajal Lahiri, Southern Illinois University Carbondale
Session type: contributed
Date: August 25, 2010
Time: 9:00 - 11:00
Location: F332
Correcting MIstakes: Cognitive Dissonance and Political Attitudes in Sweden and the United States
JEL codes: B59, C21, D72
By Mikael Elinder; Research Institute of Industrial Research, and Uppsala University
Presented by: Mikael Elinder, Research Institute of Industrial Economics (IFN) and Uppsala University
Discussant: Robert Nuscheler, University of Augsburg
Explaining Public Health Care Spending in the OECD: The Role of Partisan Cycles and Campaign Promises
By Benny Geys; Wissenschaftszentrum Berlin (WZB) Robert Nuscheler; University of Augsburg
Presented by: Robert Nuscheler, University of Augsburg
Discussant: Sajal Lahiri, Southern Illinois University Carbondale
On the meaning and measurement of redistribution in cross-country comparisons
By Peter J. Lambert, University of Oregon, Eugene, USA, and Statistics Norway, Oslo, Norway Runa Nesbakken, Statistics Norway, Oslo, Norway Thor O. Thoresen, Statistics Norway, Oslo, Norway.
Presented by: Thor Thoresen, Statistics Norway
Discussant: Mikael Elinder, Research Institute of Industrial Economics (IFN) and Uppsala University
Blood Diamonds: International Policy Options for Conflict Resolution
By Sajal Lahiri; Southern Illinois University Carbondale
Presented by: Sajal Lahiri, Southern Illinois University Carbondale
Discussant: Thor Thoresen, Statistics Norway

  

Session 51: Income Distribution
Session Chair: Ilya Neustadt, University of Zurich
Session type: contributed
Date: August 25, 2010
Time: 9:00 - 11:00
Location: A128
Population Aging, Mobility of Quarterly Incomes, and Annual Income Inequality: Theoretical Discussion and Empirical Findings
JEL codes: D31
By Myung Jae Sung; KIPF (korea Institute of Public Finance)
Presented by: MYUNG JAE SUNG, KOREA INSTITUTE OF PUBLIC FINANCE
Discussant: Ilpo Suoniemi, Labour Institute for Economic Research
Income mobility persistent inequality and age, recent experiences from Finland
By Ilpo Suoniemi; Labour Institute for Economic Research Juha Rantala; Finnish Centre for Pensions
Presented by: Ilpo Suoniemi, Labour Institute for Economic Research
Discussant: Judith Niehues, University of Cologne
Redistributive Tax Benefit Systems and Income Inequality: A Macroeconometric Cross-Country Study
By Judith Niehues; University of Cologne
Presented by: Judith Niehues, University of Cologne
Discussant: Ilya Neustadt, University of Zurich
Economic Well-Being, Social Mobility, and Preferences for Income Redistribution: Evidence from a Discrete Choice Experiment
By Ilja Neustadt; Socioeconomic Institute, University of Zurich Peter Zweifel; Socioeconomic Institute, University of Zurich
Presented by: Ilya Neustadt, University of Zurich
Discussant: MYUNG JAE SUNG, KOREA INSTITUTE OF PUBLIC FINANCE

  

Session 52: Fiscal Competition
Session Chair: Soren Bo Nielsen, Copenhagen Business School
Session type: contributed
Date: August 25, 2010
Time: 9:00 - 11:00
Location: A114
Administrative Structure and Inner-Metropolitan Tax Competition
JEL codes: H25, H71, H73
By Bjoern Kauder; Ifo Institute for Economic Research
Presented by: Bjoern Kauder, ifo Institute
Discussant: Bjoern Kauder, ifo Institute
Reduced border-zone commodity tax?
By Søren Bo Nielsen; Copenhagen Business School
Presented by: Soren Bo Nielsen, Copenhagen Business School
Discussant: Soren Bo Nielsen, Copenhagen Business School

  

Session 53: Government Debt and Default
Session Chair: Daniele Franco, Banca d'Italia
Session type: contributed
Date: August 25, 2010
Time: 9:00 - 11:00
Location: F416
Fiscal Decentralization and Public Sector Deficits: An Empirical Analysis with Panel Data
JEL codes: H62; H74; H77
By Michael Hofmann; Technische Universitaet Dresden
Presented by: Michael Hofmann, TU Dresden
Discussant: Daniele Franco, Banca d'Italia
Fiscal Deficits, Privileges, and Cooperation with Fiscal Consolidation
By Toshihiro Ihori;University of Tokyo Hirofumi Shibata;Osaka University
Presented by: Toshihiro Ihori, University of Tokyo
Discussant: Michael Hofmann, TU Dresden
Ensuring fiscal sustainability: which role for fiscal rules?
By Daniele Franco; Banca d'Italia Stefania Zotteri; Banca d'Italia
Presented by: Daniele Franco, Banca d'Italia
Discussant: Toshihiro Ihori, University of Tokyo

  

Session 54: Optimal Income Taxation II
Session Chair: Matti Tuomala, University of Tampere
Session type: contributed
Date: August 25, 2010
Time: 16:00 - 18:00
Location: B159
The Optimal Marginal Tax Rates with both Extensive and Intensive Responses
JEL codes: H21, H23
By Laurence Jacquet; Norwegian School of Economics and Business Administration Etienne Lehmann; CREST Bruno Van der Linden; Université Catholique de Louvain
Presented by: Laurence Jacquet, Norwegian School of Economics and Business
Discussant: Matti Tuomala, University of Tampere
Optimal Redistribution and Optimal Monitoring of Earning Ability
By Bas Jacobs; Erasmus University Rotterdam Floris Zoutman; Erasmus University Rotterdam
Presented by: Floris Zoutman, Erasmus University/Tinbergen Institute
Discussant: Luca Micheletto, University of Milan
Relativity, Inequality and Optimal Nonlinear Income Taxation
By Ravi Kanbur;Cornell University Matti Tuomala; University of Tampere
Presented by: Matti Tuomala, University of Tampere
Discussant: Laurence Jacquet, Norwegian School of Economics and Business
The Welfare Gains of Age Related Optimal Income Taxation
By Spencer Bastani; Uppsala University and UCFS Sören Blomquist; Uppsala University and UCFS Luca Micheletto; University of Milan and UCFS Lars Lindvall; UCFS
Presented by: Luca Micheletto, University of Milan
Discussant: Floris Zoutman, Erasmus University/Tinbergen Institute

  

Session 55: Tax Competition II
Session Chair: Thorsten Upmann, University of Duisburg-Essen
Session type: contributed
Date: August 25, 2010
Time: 16:00 - 18:00
Location: B153
Dynamic Tax Competition under Asymmetric Productivity of Public Capital
JEL codes: H42;H77;R53
By Hiorki Tanaka ;Doshisha Univ/Cambridge Univ Masahiro Hidaka;Osaka Gakuin Univ/Monash Univ
Presented by: Hiroki Tanaka, Doshisha University
Discussant: Leon Bettendorf, CPB
Strategic Interaction in an Asymmetric Tax Competition Model with Two Tax Instruments
By Leon Bettendorf; CPB Hendrik Vrijburg; Tinburgen Institute, Erasmus University Rotterdam
Presented by: Leon Bettendorf, CPB
Discussant: Thorsten Upmann, University of Duisburg-Essen
Tax-Competition with Involuntary Unemployment
By Thomas Eichner; University of Hagen Thorsten Upmann; University Duisburg-Essen
Presented by: Thorsten Upmann, University of Duisburg-Essen
Discussant: Hiroki Tanaka, Doshisha University

  

Session 56: Tax Policy in the European Union
Session Chair: Albert Horst, CPB
Session type: contributed
Date: August 25, 2010
Time: 16:00 - 18:00
Location: A144
Taxation, R&D Tax Incentives and Patent Application in Europe
JEL codes: H25, H26, O30
By Christof Ernst; ZEW
Presented by: Christof Ernst, ZEW, Mannheim
Discussant: Clemens Fuest, University of Oxford
Taxation and Corporate Group Structure - Evidence from a Panel of European Multinationals
By Andreas Oestreicher; Georg-August University Göttingen Reinald Koch; Georg-August University Göttingen
Presented by: Reinald Koch, Georg-August-Universität Göttingen
Discussant: Christof Ernst, ZEW, Mannheim
The Economic Effects of European Tax Jurisprudence
By Rita de la Feria; Oxford University Centre for Business Taxation Clemens Fuest; Oxford University Centre for Business Taxation
Presented by: Clemens Fuest, University of Oxford
Discussant: Albert Horst, CPB
Corporate Tax Consolidation and Enhanced Cooperation in the European Union
By Leon Bettendorf; CPB Netherlands Bureau for Economic Policy Analysis Albert van der Horst; CPB Netherlands Bureau for Economic Policy Analysis Ruud A. de Mooij; Erasmus University Rotterdam Hendrik Vrijburg; Erasmus University Rotterdam
Presented by: Albert Horst, CPB
Discussant: Reinald Koch, Georg-August-Universität Göttingen

  

Session 57: Fiscal Policy and Stabilizattion
Session Chair: Gilberto Turati, Università di Torino
Session type: contributed
Date: August 25, 2010
Time: 16:00 - 18:00
Location: B139
Fiscal Policy and Growth with Complementarities and Constraints on Government
JEL codes: E62,H21,H50,O40
By Florian Misch Norman Gemmell Richard Kneller
Presented by: Florian Misch, University of Nottingham
Discussant: Gilberto Turati, Università di Torino
Automatic Stabilizers and Economic Crisis: US vs. Europe
By Clemens Fuest; University of Oxford Andreas Peichl; IZA Mathias Dolls; University of Cologne
Presented by: Mathias Dolls, University of Cologne
Discussant: Florian Misch, University of Nottingham
Are “flexible” taxation mechanisms effective in stabilizing fuel prices? An evaluation considering wholesale fuel markets
By Marina DI GIACOMO; University of Torino Massimiliano PIACENZA; University of Torino Gilberto TURATI; University of Torino
Presented by: Gilberto Turati, Università di Torino
Discussant: Mathias Dolls, University of Cologne

  

Session 58: Natural Resources and the Environment
Session Chair: Silje Aslaksen, UiO
Session type: contributed
Date: August 25, 2010
Time: 16:00 - 18:00
Location: F332
Resource Curse in Hybrid Regimes: Do Economic or Political Institutions Matter?
JEL codes: O13; D72; D78
By Alexander Libman; Frankfurt School of Finance and Russian Academy of Sciences
Presented by: Alexander Libman, Frankfurt School of Finance
Discussant: Marc Gronwald, ifo Institute for Economic Research
The Green Paradoxand the Choice of Capacity
By Marc Gronwald; ifo Institute for Economic Research Darko Jus; Center for Economic Studies, University of Munich Markus Zimmer; ifo Institute for Economic Research
Presented by: Darko Jus, Center for Economic Studies
Discussant: Christian Beermann, Center for Economic Studies
Resource Competition and Climate Change
By Christian Beermann, Center for Economic Studies, University of Munich Darko Jus, Center for Economic Studies, University of Munich Markus Zimmer, ifo Institute for Economic Research at University of Munich
Presented by: Darko Jus, Center for Economic Studies
Discussant: Silje Aslaksen, UiO
Corruption and Oil: Evidence from Panel Data
By Silje Aslaksen; University of Oslo
Presented by: Silje Aslaksen, UiO
Discussant: Alexander Libman, Frankfurt School of Finance

  

Session 59: Taxation and Multinational Firms
Session Chair: Marcel Gérard, FUCaM and UCL
Session type: contributed
Date: August 25, 2010
Time: 16:00 - 18:00
Location: A122
Trade-off or pecking-order - what drives the leverage of subsidiaries in high tax countries up?
JEL codes: H25; H21; F23
By Martin Ruf; University of Mannheim
Presented by: Martin Ruf, Mannheim University
Discussant: Marcel Gérard, FUCaM and UCL
Taxation and MNEs decisions: Evidence from a Finnish tax reform
By Jarkko Harju; Government Institute for Economic Research (VATT) Seppo Kari; Government Institute for Economic Research (VATT)
Presented by: Jarkko Harju, Government Institute for Economic Research
Discussant: Martin Ruf, Mannheim University
Corporate Taxation and the impact of governance, political and economic factors
By Marcel GERARD; Universite catholique de Louvain and FUCaM, Mons, Belgium Fernando RUIZ; Royal Military Academy, Brussels
Presented by: Marcel Gérard, FUCaM and UCL
Discussant: Jarkko Harju, Government Institute for Economic Research

  

Session 60: Health Economics
Session Chair: Kerstin Roeder, Uni Augsburg
Session type: contributed
Date: August 25, 2010
Time: 16:00 - 18:00
Location: H425
Increasing our understanding of the health-income gradient
JEL codes: I12
By Barbara Wolfe; University of Wisconsin-Madison Jason Fletcher; Yale University
Presented by: Barbara Wolfe, University of Wisconsin
Discussant: Carsten Colombier, Swiss Federal Finance Administration
Drivers of health-care expenditure: Does Baumol's cost disease loom large?
By Carsten Colombier, Group of Economic Advisers, Federal Finance Administration Switzerland
Presented by: Carsten Colombier, Swiss Federal Finance Administration
Discussant: Kerstin Roeder, Uni Augsburg
Quasi-Hyperbolic Discounting and the Demand for Long-Term Care
By Mathias Kifmann; University of Augsburg Kerstin Roeder; University of Augsburg Clarissa Schnekenburger; University of Augsburg
Presented by: Kerstin Roeder, Uni Augsburg
Discussant: Barbara Wolfe, University of Wisconsin

  

Session 61: Tax Progression and Optimal Income Taxation
Session Chair: Tanja Hennighausen, ZEW
Session type: contributed
Date: August 25, 2010
Time: 16:00 - 18:00
Location: F416
Don't Tax Me? Determinants of Individual Attitudes Toward Progressive Taxation
JEL codes: H89 A13 C42
By Friedrich Heinemann; ZEW, Mannheim Tanja Hennighausen; ZEW and University of Mannheim
Presented by: Tanja Hennighausen, ZEW
Discussant: Paul Eckerstorfer, University of Linz
Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion
By Johann K. Brunner; University of Linz Paul Eckerstorfer; University of Linz Susanne Pech; University of Linz
Presented by: Paul Eckerstorfer, University of Linz
Discussant: Tanja Hennighausen, ZEW

  

Session 62: Education and Federalism
Session Chair: Kerstin Schneider, University of Wuppertal
Session type: contributed
Date: August 25, 2010
Time: 16:00 - 18:00
Location: A128
Educational Federalism and the Quality Effects of Tuition Fees
JEL codes: H77, I22, D78
By Alexander Kemnitz; TU Dresden
Presented by: Alexander Kemnitz, TU Dresden
Discussant: Kerstin Schneider, University of Wuppertal
Education Policy, Return Migration and Brain Gain
By Alexander Haupt; University of Plymouth Tim Krieger; University of Paderborn Thomas Lange; ifo Institute for Economic Research and University of Konstanz
Presented by: Thomas Lange, University of Konstanz & ifo Institute Munich
Discussant: Alexander Kemnitz, TU Dresden
Free primary school choice: How are ethnic groups affeced by the new school law in NRW, Germany
By Kerstin Schneider, University of Wuppertal and CESifo; Claudia Schuchart, University of Wuppertal; Horst Weishaupt, DIPF; Andrea Riedel, University of Wuppertal
Presented by: Kerstin Schneider, University of Wuppertal
Discussant: Thomas Lange, University of Konstanz & ifo Institute Munich

  

Session 63: Labour Markets
Session Chair: Håkan Selin, Uppsala University
Session type: contributed
Date: August 25, 2010
Time: 16:00 - 18:00
Location: A138
On the Evasion of Employment Protection
JEL codes: J63; J64; K31
By Florian Baumann; Eberhard Karls University Tuebingen Tim Friehe; University of Konstanz
Presented by: Florian Baumann, University of Tübingen
Discussant: Håkan Selin, Uppsala University
What happens to the husband’s labor supply when the wife's retirement incentives change?
By Håkan Selin; Uppsala Center for Fiscal Studies at the Department of Economics, Uppsala University
Presented by: Håkan Selin, Uppsala University
Discussant: André Decoster, KULeuven
Empirical welfare analysis in random utility models of labour supply
By André Decoster; Department of Economics KULeuven Belgium Peter Haan; DIW-Berlin
Presented by: André Decoster, KULeuven
Discussant: Florian Baumann, University of Tübingen

  

Session 64: Corruption and Black Market Activity
Session Chair: Nadine Riedel, Saïd Business School, University of Oxford
Session type: contributed
Date: August 25, 2010
Time: 16:00 - 18:00
Location: A114
Decentralization and corruption: New cross-country evidence
JEL codes: H10, H11, H83,
By Maksym Ivanyna; Michigan State University Anwar Shah; World Bank
Presented by: Maksym Ivanyna, Bavarian Graduate Program in Economics, Michigan State University, World Bank
Discussant: Nadine Riedel, Saïd Business School, University of Oxford
Endogenous Norms and Life-Cycle Effects on Black-Market Services
By Katarina Nordblom; UCFS, Uppsala University and Department of Economics, University of Gothenburg Jovan Zamac; Department of Economics, Uppsala University and Institute for Future Studies, Stockholm
Presented by: Katarina Nordblom, Uppsala University
Discussant: Maksym Ivanyna, Bavarian Graduate Program in Economics, Michigan State University, World Bank
How Does Corruption in Developing Countries Affect Corporate Investment and Tax Compliance?
By Clemens Fuest; Oxford University CBT Giorgia Maffini; Oxford University CBT Nadine Riedel; Oxford University CBT
Presented by: Nadine Riedel, Saïd Business School, University of Oxford
Discussant: Katarina Nordblom, Uppsala University

  

Session 65: Redistribution and Poverty
Session Chair: Eva Mork, University of Uppsala
Session type: contributed
Date: August 25, 2010
Time: 16:00 - 18:00
Location: A156
Poverty in Germany – statistical inference and decomposition
JEL codes: H53, I38
By Timm Boenke, Freie Universitaet Berlin Carsten Schroeder, University of Kiel
Presented by: Timm Boenke, free university berlin
Discussant: Andreas Peichl, IZA - Institute for the Study of Labor
Globalization, redistribution, and the composition of public education expenditures
By Thushyanthan Baskaran, University of Heidelberg Zohal Hessami, University of Konstanz
Presented by: Thushyanthan Baskaran, University of Heidelberg
Discussant: Eva Mork, University of Uppsala
Optimal/Fair taxation and partial control: theory and evidence
By Erwin Ooghe; KU Leuven Andreas Peichl; IZA, University of Cologne, ISER and CESifo
Presented by: Andreas Peichl, IZA - Institute for the Study of Labor
Discussant: Thushyanthan Baskaran, University of Heidelberg
Evaluation of the Swedish earned income tax credit
By Karin Edmark; IIES, IFAU and UCFS Che-Yuan Liang; Department of Economics, Uppsala University and UCFS Eva Mörk; IFAU, IZA, Department of Economics, Uppsala University, UCFS, UCLS and IEB Håkan Selin; Department of Economics, Uppsala University and UCFS
Presented by: Eva Mork, University of Uppsala
Discussant: Timm Boenke, free university berlin

  

Session 66: Human Capital and Schooling
Session Chair: Bjarne Strom, NTNU
Session type: contributed
Date: August 25, 2010
Time: 16:00 - 18:00
Location: Horsal 2
Catalyzers for Social Insurance: Education Subsidies vs. Real Capital Taxation
JEL codes: H21, I2, J2
By Dirk Schindler; University of Konstanz and CESifo Hongyan Yang; University of Konstanz
Presented by: Hongyan Yang, University of Konstanz
Discussant: Bjarne Strom, NTNU
Public research funding through competitive grants when researchers are grant-seekers
By Ivo Bischoff, University of Kassel Frédéric Blaeschke, University of Kassel
Presented by: Ivo Bischoff, University of Kassel
Discussant: Hongyan Yang, University of Konstanz
Student progression in upper secondary education: The effect of ability, family background, and schools
By Bjarne Strøm; Norwegian University of Science and Technology Torberg Falch; Norwegian University of Science and Technology
Presented by: Bjarne Strom, NTNU
Discussant: Ivo Bischoff, University of Kassel

  

Session 67: Fiscal Federalism and Government Debt
Session Chair: Umberto Galmarini, Universita' dell'Insubria
Session type: contributed
Date: August 25, 2010
Time: 16:00 - 18:00
Location: Horsal 1
Does Fiscal Discipline towards Sub-national Governments Affect Citizens’ Well-being? Evidence on Health
JEL codes: H51; H77; I12
By Massimiliano Piacenza; University of Torino Gilberto Turati; University of Torino
Presented by: Massimiliano Piacenza, University of Torino - School of Economics
Discussant: Lars Feld, !no longer available as a referee for JITE (his decision in Oct. 2009)!
Municipal Debt in Switzerland: New Empirical Results
By LARS P. FELD; University of Heidelberg GEBHARD KIRCHGÄSSNER; University of St. Gallen CHRISTOPH A. SCHALTEGGER; economiesuisse
Presented by: Lars Feld, !no longer available as a referee for JITE (his decision in Oct. 2009)!
Discussant: Reiner Eichenberger, University of Fribourg
Consequences of Debt Capitalization: Property Ownership and Debt/Tax Choice
By Reiner Eichenberger; University of Fribourg David Stadelmann; University of Fribourg
Presented by: Reiner Eichenberger, University of Fribourg
Discussant: Umberto Galmarini, Universita' dell'Insubria
Should Tax Bases Overlap in a Federation with Lobbying?
By Alejandro Esteller-Moré; Universitat de Barcelona & IEB Umberto Galmarini; Insubria University, Como, Italy Leonzio Rizzo; Università di Ferrara & IEB
Presented by: Umberto Galmarini, Universita' dell'Insubria
Discussant: Massimiliano Piacenza, University of Torino - School of Economics

  

Session 68: Taxes and Financial Decisions
Session Chair: Jussi Laitila, University of Essex
Session type: contributed
Date: August 26, 2010
Time: 9:00 - 11:00
Location: A122
Distortive Thin Capitalization Rules in a Model with Heterogeneous Firm Productivity
JEL codes: H25, H73, F23
By Dominika Langenmayr; University of Munich
Presented by: Dominika Langenmayr, University of Munich
Discussant: Martin Jacob, University of Tuebingen
Taxation, Dividends and Shares Repurchases: Taking Evidence Global
By Marcus Jacob; European Business School Oestrich-Winkel and Harvard University Martin Jacob; University of Tuebingen
Presented by: Martin Jacob, University of Tuebingen
Discussant: Jussi Laitila, University of Essex
Non-linear dividend tax – can it be neutral?
By Seppo Kari; Government Institute for Economic Research (VATT) Jussi Laitila; University of Essex
Presented by: Jussi Laitila, University of Essex
Discussant: Dominika Langenmayr, University of Munich

  

Session 69: Environmental Policy
Session Chair: Wolfgang Buchholz, University of Regensburg
Session type: contributed
Date: August 26, 2010
Time: 9:00 - 11:00
Location: A144
A Lindahl Solution to International Emissions Trading
[slides]
JEL codes: Q54, D62, H87
By Yukihiro Nishimura Graduate School of Economics, Osaka University
Presented by: Yukihiro Nishimura, Osaka University
Discussant: Wolfgang Buchholz, University of Regensburg
Refunding and Efficiency in Global Emission Trading
By Wolfgang Buchholz; University of Regensburg Matthias Hildebrand; University of Regensburg
Presented by: Wolfgang Buchholz, University of Regensburg
Discussant: Yukihiro Nishimura, Osaka University

  

Session 70: Commodity Taxation II
Session Chair: Tuomas Kosonen, University of Helsinki, VATT
Session type: contributed
Date: August 26, 2010
Time: 9:00 - 11:00
Location: A138
The optimal commodity tax system as a compromise between two objectives
JEL codes: H2
By Knud J. Munk; UCLouvain
Presented by: Knud Munk, UCL
Discussant: Doina Radulescu, ETH
An Empirical Assessment of the Effectiveness of Oil Taxes
By Christian Beermann, Center for Economic Studies, University of Munich Darko Jus, Center for Economic Studies, University of Munich Markus Zimmer, ifo Institute for Economic Research at University of Munich
Presented by: Darko Jus, Center for Economic Studies
Discussant: Knud Munk, UCL
The Effects of a Bonus Tax
By Doina Radulescu, ETH Zurich
Presented by: Doina Radulescu, ETH
Discussant: Tuomas Kosonen, University of Helsinki, VATT
What was actually cut in barbers' VAT cut?
By Tuomas Kosonen; University of Helsinki
Presented by: Tuomas Kosonen, University of Helsinki, VATT
Discussant: Christian Beermann, Center for Economic Studies

  

Session 71: Donations and Contributions to Public Goods
Session Chair: Laura Kalambokidis, University of Minnesota
Session type: contributed
Date: August 26, 2010
Time: 9:00 - 11:00
Location: A156
Small is Beautiful - Experimental Evidence of Donors' Preferences for Charities
JEL codes: H41, C91, D83
By Sarah Borgloh; Centre for European Economic Research (ZEW) Astrid Dannenberg; Centre for European Economic Research (ZEW) Bodo Aretz; Centre for European Economic Research (ZEW)
Presented by: Sarah Borgloh, Centre for European Economic Research
Discussant: Beate Jochimsen, Berlin School of Economics and Law
Charitable Giving and the German Welfare State: Fiscal Incentives versus Crowding-out
By Timm Boenke; Free University Berlin Nima Massarrat-Mashhadi; Free University Berlin Christian Sielaff; Free University Berlin
Presented by: Nima Massarrat-Mashhadi, FU Berlin
Discussant: Laura Kalambokidis, University of Minnesota
What characterizes donators to a public good?
By Beate Jochimsen, Berlin School of Economics and Law
Presented by: Beate Jochimsen, Berlin School of Economics and Law
Discussant: Nima Massarrat-Mashhadi, FU Berlin
Subsidizing Charitable Contributions with a Match vs. Income Tax Rebate: What Happens to Donations and Compliance?
By Marsha Blumenthal; University of St. Thomas Laura Kalambokidis; University of Minnesota Alex Turk; U.S. Internal Revenue Service
Presented by: Laura Kalambokidis, University of Minnesota
Discussant: Sarah Borgloh, Centre for European Economic Research

  

Session 72: Shadow Economy II
Session Chair: Katarina Nordblom, Uppsala University
Session type: contributed
Date: August 26, 2010
Time: 9:00 - 11:00
Location: A114
Taxation and shadow economic activities of firms
JEL codes: H25, H26, H32
By Björn Sass, University of Mannheim
Presented by: Björn Sass, University of Mannheim
Discussant: Katarina Nordblom, Uppsala University
In the Shadows of Europe - Theory and Evidence of the Shadow Economy
By Linna Martén; Department of Economics, University of Gothenburg Katarina Nordblom; UCFS, Uppsala University, Sweden and Department of Economics, University of Gothenburg
Presented by: Katarina Nordblom, Uppsala University
Discussant: Björn Sass, University of Mannheim

  

Session 73: Tax Elasticities and Excess Burden
Session Chair: Caroline Weber, University of Michigan
Session type: contributed
Date: August 26, 2010
Time: 9:00 - 11:00
Location: A128
The Elasticity of Taxable Income: Estimates and Flat Tax Predictions using the Hungarian Tax Changes in 2005
JEL codes: H24, H31
By Peter Bakos; ABN AMRO Bank N.V., London Peter Benczur; Magyar Nemzeti Bank and Central European University Dora Benedek; Central European University
Presented by: Peter Benczur, Magyar Nemzeti Bank
Discussant: Caroline Weber, University of Michigan
Tax price Elasticity of the Self-employed: Behavioural Effects of the Simplified Entrepreneurial Tax in Hungary
By Dora Benedek; Central European University and Fiscal Council of the Republic of Hungary
Presented by: Dora Benedek, CEU and Office of the Fiscal Council, Hungary
Discussant: Peter Benczur, Magyar Nemzeti Bank
Obtaining a Consistent Estimate of the Elasticity of Taxable Income Using Difference-in-Differences
By Caroline E. Weber; University of Michigan
Presented by: Caroline Weber, University of Michigan
Discussant: Dora Benedek, CEU and Office of the Fiscal Council, Hungary

  

Session 74: Local Governments and Residential Choice
Session Chair: Alexander Ebertz, ifo Institute
Session type: contributed
Date: August 26, 2010
Time: 9:00 - 11:00
Location: B139
Fiscal Performance and Local Election Results: Evidence from Korea
[slides]
JEL codes: H70, H72
By Sangheon Kim ; Seoul National University Minkyung Kim ; Seoul National University Jinho Lim ; Seoul National University Yoonsoo Lee ; Seoul National University
Presented by: Sangheon Kim, GSPA
Discussant: Alexander Ebertz, ifo Institute
The Determinants of Joint Residential and Job Location Choices: A Mixed Logit Approach
By Alexander Ebertz; Ifo Institute for Economic Research
Presented by: Alexander Ebertz, ifo Institute
Discussant: Sangheon Kim, GSPA

  

Session 75: Economic Issues in Federations
Session Chair: Alberto Zanardi, University of Bologna
Session type: contributed
Date: August 26, 2010
Time: 9:00 - 11:00
Location: B159
State and Market Integration in China: A Spatial Econometrics Approach to Local Protectionism
JEL codes: H7; O18; P23, P
By Carsten Herrmann-Pillath; Frankfurt School of Finance and Management Alexander Libman; Frankfurt School of Finance and Management Xiaofan Yu; Frankfurt School of Finance and Management
Presented by: Xiaofan Yu, Frankfurt School of Finance & Management
Discussant: Steffen Minter, University of Paderborn
On the institutional design of burden sharing when financing external border enforcement in the EU
By Claus-Jochen Haake; University of Paderborn Tim Krieger; University of Paderborn Steffen Minter; University of Paderborn
Presented by: Steffen Minter, University of Paderborn
Discussant: Alberto Zanardi, University of Bologna
Fiscal decentralization in the Italian NHS: what happens to interregional redistribution?
By Caterina Ferrario; University of Ferrara Alberto Zanardi; University of Bologna
Presented by: Alberto Zanardi, University of Bologna
Discussant: Xiaofan Yu, Frankfurt School of Finance & Management

  

Session 76: Welfare State Policies
Session Chair: Panu Poutvaara, University of Helsinki
Session type: contributed
Date: August 26, 2010
Time: 9:00 - 11:00
Location: H425
German male income volatility 1984 to 2008: Trends in permanent and transitory income components and the role of the welfare state
JEL codes: D31, D63, I38,
By Charlotte Bartels; Freie Universitaet Berlin Timm Boenke; Freie Universitaet Berlin
Presented by: Charlotte Bartels, FU Berlin
Discussant: Panu Poutvaara, University of Helsinki
Political Equilibrium Social Security with Migration
By LAURA MARSILIANI; Durham University THOMAS RENSTROM; Durham University
Presented by: Laura Marsiliani, Durham University
Discussant: Charlotte Bartels, FU Berlin
Self-Selection, Earnings and Motivations of Emigrants from a Welfare State
By Panu Poutvaara; University of Helsinki Martin D. Munk; CMR, CIT-Aalborg University Martin Junge; CEBR
Presented by: Panu Poutvaara, University of Helsinki
Discussant: Laura Marsiliani, Durham University

  

Session 77: Political Economy
Session Chair: Mario Jametti, University of Lugano
Session type: contributed
Date: August 26, 2010
Time: 9:00 - 11:00
Location: B153
Relative consumption and majority voting - Oates' Decentralization Theorem revisited
JEL codes: H7, D62, D71
By Inga Gabriele Hillesheim; University of Tuebingen
Presented by: Inga Hillesheim, University of Tuebingen
Discussant: Ivo Bischoff, University of Kassel
Single Ballot vs Double Ballot: Does It Matter for Fiscal Policies? Evidence from Italy
By Leonzio Rizzo; Università di Ferrara & IEB Alberto Zanardi; Università di Bologna & Econpubblica-Università Bocconi
Presented by: Leonzio Rizzo, University of Ferrara & IEB
Discussant: Mario Jametti, University of Lugano
Social information and bandwagon behaviour in voting: an economic experiment
By Ivo Bischoff, University of Kassel Henrik Egbert, University of Giessen
Presented by: Ivo Bischoff, University of Kassel
Discussant: Leonzio Rizzo, University of Ferrara & IEB
Determinants of Fiscal Decentralization: Political Economy Aspects
By Mario Jametti; University of Lugano Marcelin Joanis; University of Sherbrooke
Presented by: Mario Jametti, University of Lugano
Discussant: Inga Hillesheim, University of Tuebingen

  

Session 78: Public Firms and Public Services
Session Chair: Kazuyuki NAKAMURA, University of Toyama
Session type: contributed
Date: August 26, 2010
Time: 9:00 - 11:00
Location: F332
The public sector pay gap in Italy
JEL codes: H50, J31, J45
By Depalo, Domenico; Bank of Italy Giordano, Raffaela; Bank of Italy
Presented by: Raffaela Giordano, Bank of Italy
Discussant: Michael Pickhardt, University of Münster
Road Pricing and Excess Burden Avoidance: Evidence from an Experiment with Braess’s Paradox
By Gerd Meinhold, Cehmnitz University of Technology Michael Pickhardt, University of Muenster
Presented by: Michael Pickhardt, University of Münster
Discussant: Kazuyuki NAKAMURA, University of Toyama
Waste Management Technology Transfer and an Incentive to Free-Ride
By Naoki KAKITA; University of Toyama Kazuyuki NAKAMURA; University of Toyama
Presented by: Kazuyuki NAKAMURA, University of Toyama
Discussant: Raffaela Giordano, Bank of Italy

  

Session 79: Labour Markets and Growth
Session Chair: Wolfram Richter, TU Dortmund University
Session type: contributed
Date: August 26, 2010
Time: 9:00 - 11:00
Location: Horsal 2
Do Countries Compensate Firms for International Wage Differentials?
JEL codes: H25, H73, F23
By Johannes Rincke, University of Munich Ferdinand Mittermaier, University of Munich
Presented by: Johannes Rincke, University of Munich
Discussant: Bas van Groezen, Utrecht University
Who are the losers of the labour-market downturn? A scenario analysis for Germany
By Olivier Bargain; UC Dublin and IZA Herwig Immervoll; OECD and IZA Andreas Peichl; IZA, ISER and U Cologne Sebastian Siegloch; IZA and U Cologne
Presented by: Sebastian Siegloch, Institute for the Study of Labor
Discussant: Johannes Rincke, University of Munich
At whose service? Subsidizing services and the skill premium
By Bas van Groezen; Utrecht University Lex Meijdam; Tilburg University
Presented by: Bas van Groezen, Utrecht University
Discussant: Wolfram Richter, TU Dortmund University
Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth
By Wolfram F. Richter; TU Dortmund University; Christoph Braun; Ruhr Graduate School in Economics and TU Dortmund University;
Presented by: Wolfram Richter, TU Dortmund University
Discussant: Sebastian Siegloch, Institute for the Study of Labor

   Index of Participants

Legend: C=chair, P=Presenter, D=Disscussant

Session 80: Taxation and Firm Behaviour
Session type: contributed
Date: August 26, 2010
Time: 9:00 - 11:00
Location: F416
Production efficiency and excess supply
JEL codes: H21
By Leslie J. Reinhorn; University of Durham
Presented by: Leslie Reinhorn, University of Durham
Discussant: Daniel Dreßler, Centre for European Economic ReserachZEW
Taxation and Corporate Agency Problems in MNE
By Michael Stimmelmayr; University of Munich Marko Koethenbuerger; University of Copenhagen
Presented by: Michael Stimmelmayr, Center for Ecoonomic Studies
Discussant: Leslie Reinhorn, University of Durham
Tax optimization behaviour of entrepreneurs
By Tuomas Matikka; University of Tampere Jarkko Harju; Government Institute for Economic Research
Presented by: Jarkko Harju, Government Institute for Economic Research
Discussant: Michael Stimmelmayr, Center for Ecoonomic Studies
Investment Impact of Tax Loss Treatment - Empirical Insights from a Panel of Multinationals
By Daniel Dreßler; Centre for European Economic Research (ZEW) Michael Overesch; University of Mannheim
Presented by: Daniel Dreßler, Centre for European Economic ReserachZEW
Discussant: Jarkko Harju, Government Institute for Economic Research

#	Participant	Roles in Conference
1	Adema, Yvonne	D25, P25
2	Ahlheim, Michael	D26, P26
3	Altemeyer-Bartscher, Martin	D17, P17
4	An, Chong-Bum	D47, P47
5	Andersen, Jørgen	D28, P28
6	Anderson, John	D5, P5
7	Arbex, Marcelo	D35
8	Aronsson, Thomas	C35, D35, P35
9	Aslaksen, Silje	C58, D58, P58
10	Bargain, Olivier	C15, D15, P15
11	Bartels, Charlotte	D76, P76
12	Baskaran, Thushyanthan	D65, P65
13	Baumann, Florian	D63, P63
14	Beermann, Christian	D58, D70
15	Benczur, Peter	D73, P73
16	Benedek, Dora	P41, D73, P73
17	Besfamille, Martin	C42, D42, P42
18	Bettendorf, Leon	D55, P55
19	Bischoff, Ivo	D66, P66, D77, P77
20	Blaeschke, Frédéric	C6, D6, P6
21	Boenke, Timm	D65, P65
22	Boeters, Stefan	D35, P35
23	Borck, Rainald	C14, D14, P14
24	Bordignon, Massimo	C8, D8, P8
25	Borgloh, Sarah	D71, P71
26	Breuer, Christian	C33, D33, P33
27	Buchholz, Wolfgang	C69, D69, P69
28	Buehn, Andreas	D19, P19
29	Buetler, Monika	C32, D32, P32
30	Casarico, Alessandra	D24, P24
31	Christiansen, Vidar	C29, D29, P29
32	Colombier, Carsten	D60, P60
33	Cremer, Helmuth	D29, P29
34	Cuff, Katherine	D16, P16
35	De Donder, Philippe	D29, P29
36	Decoster, André	D63, P63
37	Del Rey, Elena	C25, D25, P25
38	Devereux, Michael	C41, D41, P41
39	Dolls, Mathias	D57, P57
40	Dreßler, Daniel	D80, P80
41	Dwenger, Nadja	C48, D48, P48
42	Ebertz, Alexander	C74, D74, P74
43	Eckerstorfer, Paul	D61, P61
44	Economides, George	D17, P17
45	Eichenberger, Reiner	D67, P67
46	Eichfelder, Sebastian	D21, P21
47	Elgin, Ceyhun	D39
48	Elinder, Mikael	D50, P50
49	Erixson, Oscar	C9, D9, P9
50	Ernst, Christof	D56, P56
51	Esteller-More, Alejandro	D18, P18
52	Falch, Torberg	C3, D3, P3
53	Fatica, Serena	D27, P27
54	Fedeli, Silvia	D14, P14
55	Feld, Lars	D67, P67
56	Ferwerda, Joras	C39, D39, P39
57	Findley, T. Scott	D9, P9
58	Finke, Katharina	D2, P2
59	Fiva, Jon	D46, P46
60	Franco, Daniele	C53, D53, P53
61	Friehe, Tim	D17, P17
62	Fuest, Clemens	D56, P56
63	Galmarini, Umberto	C67, D67, P67
64	Garcia-Mila, Teresa	P43
65	Gaube, Thomas	D35, P35
66	Gérard, Marcel	C59, D59, P59
67	Geis, Wido	D22, P22
68	Gerritsen, Aart	D16, P16
69	Giordano, Raffaela	D78, P78
70	Gondim, Joao Luis	D21, P21
71	Goodspeed, Timothy	C27, D27, P27
72	Gronwald, Marc	D58
73	Hansson, Asa	D27, P27
74	Harju, Jarkko	D59, P59, D80, P80
75	Hatzipanayotou, Panos	D30, P30
76	Haveman, Robert	C26, D26, P26
77	Hönig, Anja	D48, P48
78	Heady, Christopher	C49, D49, P49
79	Hebous, Shafik	D36, P36
80	Hemmelgarn, Thomas	D4, P4
81	Hener, Timo	D23, P23
82	Hennighausen, Tanja	C61, D61, P61
83	Hillesheim, Inga	D77, P77
84	Hofmann, Michael	D53, P53
85	Horn, Theara	D26, P26
86	Horst, Albert	C56, D56, P56
87	Hoyt, William	C30, D30, P30, D43, P43
88	Hudson, John	D19, P19
89	Igor, Lukasevich	D39, P39
90	Ihori, Toshihiro	D53, P53
91	Ivanyna, Maksym	D64, P64
92	Jacob, Martin	D68, P68
93	Jacobs, Bas	C17, D17, P17
94	Jacquet, Laurence	D54, P54
95	Jametti, Mario	C77, D77, P77
96	Janeba, Eckhard	C22, D22, P22
97	Jochimsen, Beate	D71, P71
98	Johannesen, Niels	C7, D7, P7
99	Johansson-Stenman, Olof	D15, P15
100	Jongen, Egbert	D24, P24
101	Jordahl, Henrik	D8, P8
102	Jus, Darko	P58, P58, P70
103	Kalambokidis, Laura	C71, D71, P71
104	Kallweit, Manuel	D29, P29
105	Kaneko, Akihiko	D36, P36
106	Kanniainen, Vesa	C37, D37, P37
107	Kauder, Bjoern	D52, P52
108	Kemnitz, Alexander	D62, P62
109	Kempkes, Gerhard	D3, P3
110	Keuschnigg, Christian	C4, D4, P4
111	Kim, Sangheon	D74, P74
112	Kindermann, Fabian	D3, P3
113	Knaap, Thijs	D9, P9
114	Koch, Reinald	D56, P56
115	Koenig, Tobias	D34, P34
116	Koethenbuerger, Marko	D46, P46
117	Konishi, Hideki	D43, P43
118	Konrad, Kai	D41, P41
119	Kook, Joong-Ho	D20, P20
120	Kosonen, Tuomas	C70, D70, P70
121	Kotakorpi, Kaisa	D11, P11
122	Krebs, Bob	D7, P7
123	KUNIEDA, SHIGEKI	D4, P4
124	Lahiri, Sajal	C50, D50, P50
125	Laitila, Jussi	C68, D68, P68
126	Lange, Thomas	D62, P62
127	Langenmayr, Dominika	D68, P68
128	Lüdemann, Elke	C23, D23, P23
129	Leßmann, Christian	D45, P45
130	Lee, Chul-In	D33, P33
131	Leroux, Marie-Louise	D25, P25
132	Libman, Alexander	D58, P58
133	Ligthart, Jenny	C20, D20, P20
134	Lingens, Jörg	D11, P11
135	Lipatov, Vilen	D1, P1, D42, P42
136	Lockwood, Benjamin	D26, P26
137	Loretz, Simon	D48, P48
138	Lozachmeur, Jean-Marie	C21, D21, P21
139	Lundqvist Nilsson, Heléne	D6, P6
140	Lyssiotou, Panayiota	D32, P32
141	Maffini, Giorgia	D42
142	Marino, Maria Rosaria	C47, D47, P47
143	Marsiliani, Laura	D76, P76
144	Massarrat-Mashhadi, Nima	D71, P71
145	Mattos, Enlinson	P35
146	McGuire, Therese	C43, D43
147	Meijden, Gerardus Cornelis	D18, P18
148	Merriman, David	C31, D31, P31
149	Michael, Michael	C12, D12, P12
150	Micheletto, Luca	D30, P30, D54, P54
151	Minea, Alexandru	C45, D45, P45
152	Minter, Steffen	D75, P75
153	Mintz, Jack	D41
154	Misch, Florian	D57, P57
155	Miyake, Atsushi	D23, P23
156	Miyazaki, Tomomi	D20, P20
157	Morath, Florian	D12, P12
158	Moreno-Dodson, Blanca	D30, P30
159	Mork, Eva	C65, D65, P65
160	Munk, Knud	C11, D11, P11, D70, P70
161	NAKAMURA, Kazuyuki	C78, D78, P78
162	Neck, Reinhard	C19, D19, P19
163	Necker, Sarah	C5, D5, P5
164	Neustadt, Ilya	C51, D51, P51
165	Niehues, Judith	D51, P51
166	Nielsen, Soren Bo	C52, D52, P52
167	Nishimura, Yukihiro	D69, P69
168	Nordblom, Katarina	D64, P64, C72, D72, P72
169	Nuscheler, Robert	D50, P50
170	Ogawa, Yoshitomo	P18
171	ognedal, tone	D16, P16
172	Onder, Ali	D22, P22
173	Osterloh, Steffen	D38, P38
174	Overesch, Michael	D38, P38
175	Panteghini, Paolo	D49, P49, C42, D42
176	Peichl, Andreas	D65, P65
177	Pestieau, Pierre	C28, D28, P28
178	Piacenza, Massimiliano	D67, P67
179	Pickhardt, Michael	D47, P47, D78, P78
180	Poutvaara, Panu	C76, D76, P76
181	Prinz, Aloys	D31, P31
182	Profeta, Paola	C36, D36, P36
183	Qazi, Masood Ahmed	D10
184	Rablen, Matthew	C1, D1, P1
185	Radulescu, Doina	D70, P70
186	Raimondos-Møller, Pascalis	C13, D13, P13
187	Ralf, Kirsten	D37, P37
188	Reinhorn, Leslie	D80, P80
189	Renstrom, Thomas	D15, P15
190	Richter, Wolfram	C79, D79, P79
191	Riedel, Nadine	C64, D64, P64
192	Rincke, Johannes	D79, P79
193	Rizzo, Leonzio	D77, P77
194	Roeder, Kerstin	D32, P32, C60, D60, P60
195	Ruf, Martin	D59, P59
196	Runkel, Marco	D37, P37
197	Sass, Björn	D72, P72
198	Sato, Motohiro	C46, D46, P46
199	Schöb, Ronnie
200	Schelker, Mark	D42, P42
201	Scheubel, Beatrice	D25, P25
202	Schindler, Dirk	D28, P28
203	Schjelderup, Guttorm	D49, P49, D42
204	Schneider, Kerstin	C62, D62, P62
205	Schnellenbach, Jan	D43, P43
206	Schoeman, Nicolaas	D39
207	Schwarz, Peter	D7, P7
208	Selin, Håkan	C63, D63, P63
209	Shinohara, Ryusuke	D12, P12
210	Shinozaki, Tsuyoshi	D13, P13
211	Siegloch, Sebastian	D79, P79
212	Siemers, Lars-H.	D46, P46
213	Simula, Laurent	D15, P15
214	Slintakova, Barbora	D32, P32
215	Stadelmann, David	D22, P22
216	Stimmelmayr, Michael	D80, P80
217	Strom, Bjarne	C66, D66, P66
218	Sugahara, Kota	D18
219	SUNG, MYUNG JAE	D51, P51
220	Suoniemi, Ilpo	D51, P51
221	Takehara, Hitoshi	D48, P48
222	Tan, Fangfang	D1, P1
223	Tanaka, Hiroki	D55, P55
224	Thoresen, Thor	D50, P50
225	Thum, Marcel	C34, D34, P34
226	Timofeev, Andrey	D20, P20
227	Tonin, Mirco	D31, P31
228	Tuomala, Matti	C54, D54, P54
229	Turati, Gilberto	D6, P6, C57, D57, P57
230	Upmann, Thorsten	C55, D55, P55
231	van Groezen, Bas	D79, P79
232	van Oudheusden, Peter	D33, P33
233	Van Sonsbeek, Jan-Maarten	C44, D44, P44
234	Vrijburg, Hendrik	D49, P49
235	Wan, Junmin	D41
236	Weber, Caroline	C73, D73, P73
237	Weichenrieder, Alfons	D27, P27
238	Westerhout, Ed	D44, P44
239	WICKSTROEM, B-A	D13, P13, D10
240	Wilson, John	C18, D18, P18
241	Winer, Stanley	C24, D24, P24
242	Wolfe, Barbara	D60, P60
243	Wrede, Matthias	C38, D38, P38
244	Yang, Hongyan	D66, P66
245	Yang, Cheng-Chen	D21, P21
246	Yasuoka, Masaya	D24, P24, D28, P28
247	Ylä-Liedenpohja, Jouko	C2, D2, P2
248	Yu, Xiaofan	D75, P75
249	Zanardi, Alberto	C75, D75, P75
250	Zinn, Benedikt	D2, P2
251	Zoutman, Floris	D54, P54