64th Congress of the International Institute of Public Finance

Summary of All Sessions

#Date/TimeLocationTypeTitlePapersOrganizer
1August 22, 2008
14:30-16:00
N/A contributed Pension and other Public Policies3Vincenzo Galasso
2August 22, 2008
14:30-16:00
N/A contributed Economic Unions3Robin Boadway
3August 22, 2008
14:30-16:00
N/A contributed Inequality and Taxation2Efraim Sadka
4August 22, 2008
14:30-16:00
N/A contributed Optimal Taxation3Bas Jacobs
5August 22, 2008
14:30-16:00
N/A contributed Political economy 3Georges Casamatta
6August 22, 2008
14:30-16:00
N/A contributed Fiscal sustainability3Torben Andersen
7August 22, 2008
14:30-16:00
N/A contributed Early retirement, exclusion and poverty2Sergi Jimenez-Martin
8August 22, 2008
14:30-16:00
N/A contributed Pensions and behavioural economics3matti Tuomala
9August 22, 2008
14:30-16:00
N/A contributed Corporate taxes and economic performance3Joan Muysken
10August 22, 2008
14:30-16:00
N/A invited Transitions in the Labour Market3Nicolas Marceau
11August 22, 2008
14:30-16:00
N/A contributed Ethics and redistribution3Torben Andersen
12August 22, 2008
14:30-16:00
N/A contributed Controling congestion through voluntary and induced methods3Firouz Gahvari
13August 22, 2008
14:30-16:00
N/A invited Innovative systems for self tax declaration3Massimo Bordignon
14August 22, 2008
14:30-16:00
N/A contributed Corporate taxation and international fiscal externalities3Peter Sorensen
15August 22, 2008
16:15-17:45
N/A invited Public investment and public capital3Joan Muysken
16August 22, 2008
16:15-17:45
N/A invited Tax corruption and tax compliance3Massimo Bordignon
17August 22, 2008
16:15-17:45
N/A contributed Education and Fiscal Competition3Jonathan Hamilton
18August 22, 2008
16:15-17:45
N/A contributed Pension reform (general)3Richard Disney
19August 22, 2008
16:15-17:45
N/A contributed Empirical Public Finance and Education3Bas Jacobs
20August 22, 2008
16:15-17:45
N/A contributed Corporate tax reform 3Peter Sorensen
21August 22, 2008
16:15-17:45
N/A contributed Education Finance3Bas Jacobs
22August 22, 2008
16:15-17:45
N/A contributed optimal income taxation3matti Tuomala
23August 22, 2008
16:15-17:45
N/A contributed Public spending and ageing 4Joan Muysken
24August 22, 2008
16:15-17:45
N/A contributed Decentralization and Growth3Robin Boadway
25August 22, 2008
16:15-17:45
N/A contributed Are taxes ever neutral3Peter Sorensen
26August 22, 2008
16:15-17:45
N/A contributed Pricing and valuation of environmental goods: empirical issues3Firouz Gahvari
27August 22, 2008
16:15-17:45
N/A contributed Pension reforms3Vincenzo Galasso
28August 22, 2008
16:15-17:45
N/A contributed Reelection concerns, the incumbency effect and political accountability3Georges Casamatta
29August 23, 2008
9:00-11:00
N/A contributed The impact of taxation on multinational firm behavior4Peter Sorensen
30August 23, 2008
9:00-11:00
N/A contributed Education, Mobility and Tax Competition2Bas Jacobs
31August 23, 2008
9:00-11:00
N/A contributed Fertility and longevity4Richard Disney
32August 23, 2008
9:00-11:00
N/A contributed Optimal Taxation in Theory and Practice3Efraim Sadka
33August 23, 2008
9:00-11:00
N/A contributed Empirical political economy3Georges Casamatta
34August 23, 2008
9:00-11:00
N/A contributed Externality correcting through taxation and regulation4Firouz Gahvari
35August 23, 2008
9:00-11:00
N/A contributed Issues in the taxation of business income 3Peter Sorensen
36August 23, 2008
9:00-11:00
N/A contributed Public and private provision of health care4Erik Schokkaert
37August 23, 2008
9:00-11:00
N/A contributed Public debt4Georges Casamatta
38August 23, 2008
9:00-11:00
N/A contributed Insurance issues3
39August 23, 2008
9:00-11:00
N/A contributed Tax progressivity and tax reforms3matti Tuomala
40August 23, 2008
9:00-11:00
N/A contributed Decentralization and Efficiency5Robin Boadway
41August 23, 2008
9:00-11:00
N/A contributed Pension and retirement3Vincenzo Galasso
42August 23, 2008
9:00-11:00
N/A invited Institutions and government efficiency4Massimo Bordignon
43August 23, 2008
14:30-16:00
N/A contributed Empirical studies of Tax Competition 3Motohiro Sato
44August 23, 2008
14:30-16:00
N/A contributed Retirement and psychological well-being2Erik Schokkaert
45August 23, 2008
14:30-16:00
N/A contributed Growth and Public Policy3Emmanuel Thibault
46August 23, 2008
14:30-16:00
N/A contributed Behavioural public economics3matti Tuomala
47August 23, 2008
14:30-16:00
N/A contributed Early retirement2Sergi Jimenez-Martin
48August 23, 2008
14:30-16:00
N/A contributed Uncertainty and informational asymmetries in environmental economics2Firouz Gahvari
49August 23, 2008
14:30-16:00
N/A contributed Tax incentives and effective tax rates3Peter Sorensen
50August 23, 2008
14:30-16:00
N/A contributed Lobbying and the regulation of private firms3Georges Casamatta
51August 23, 2008
14:30-16:00
N/A contributed Empirical Economics of Education3Bas Jacobs
52August 23, 2008
14:30-16:00
N/A contributed Behavioral economics and pensions2Richard Disney
53August 23, 2008
14:30-16:00
N/A contributed Tax incentives and saving3Richard Disney
54August 23, 2008
14:30-16:00
N/A invited Tax evasion, cut-off systems and tax asymmetries3Massimo Bordignon
55August 23, 2008
14:30-16:00
N/A contributed The impact of taxation on multinational firm behavior 23Peter Sorensen
56August 23, 2008
14:30-16:00
N/A contributed Effects of Regional Grants2Robin Boadway
57August 23, 2008
16:15-17:45
N/A contributed Health and Retirement3Sergi Jimenez-Martin
58August 23, 2008
16:15-17:45
N/A contributed Decentralization in the Public Sector3Jonathan Hamilton
59August 23, 2008
16:15-17:45
N/A contributed Ageing and health care expenditures2Erik Schokkaert
60August 23, 2008
16:15-17:45
N/A invited Taxation and the international location of investment2Peter Sorensen
61August 23, 2008
16:15-17:45
N/A contributed Economics of housing and land prices3Firouz Gahvari
62August 23, 2008
16:15-17:45
N/A contributed Social Insurance and Public Goods3Efraim Sadka
63August 23, 2008
16:15-17:45
N/A contributed Optimal Taxation, Human Capital and Risk3Bas Jacobs
64August 23, 2008
16:15-17:45
N/A contributed Economic Growth and Tax Competition 3Motohiro Sato
65August 23, 2008
16:15-17:45
N/A contributed EU structural funds2Torben Andersen
66August 23, 2008
16:15-17:45
N/A contributed Soft Budget Constraints3Robin Boadway
67August 23, 2008
16:15-17:45
N/A contributed Optimal taxation, efficiency,redistribution3matti Tuomala
68August 23, 2008
16:15-17:45
N/A contributed Subsistence Income and Inflation2Efraim Sadka
69August 23, 2008
16:15-17:45
N/A contributed Retirement issues3Richard Disney
70August 24, 2008
9:00-11:00
N/A invited Tax corruption and tax compliance4Massimo Bordignon
71August 24, 2008
9:00-11:00
N/A contributed Outcomes in Federations3Robin Boadway
72August 24, 2008
9:00-11:00
N/A contributed Social Security Reforms3Sergi Jimenez-Martin
73August 24, 2008
9:00-11:00
N/A contributed European Union3
74August 24, 2008
9:00-11:00
N/A contributed Local and National Public Goods3Vincenzo Galasso
75August 24, 2008
9:00-11:00
N/A contributed Taxation and corporate financial policy 4Peter Sorensen
76August 24, 2008
9:00-11:00
N/A contributed Incidence of Public Policy4Efraim Sadka
77August 24, 2008
9:00-14:00
N/A contributed Ageing and distribution2Richard Disney
78August 24, 2008
9:00-11:00
N/A contributed Taxation and welfare3matti Tuomala
79August 24, 2008
9:00-11:00
N/A contributed Fiscal Competition with Differential Taxation and Enfrocement3Motohiro Sato
80August 24, 2008
9:00-11:00
N/A contributed Fertility, child benefits and labor force participation3Efraim Sadka
81August 24, 2008
9:00-11:00
N/A contributed The political economy of income redistribution and health care provision3Georges Casamatta
82August 24, 2008
9:00-11:00
N/A invited Unions3Nicolas Marceau
83August 24, 2008
9:00-11:00
N/A invited Empirical evidence on fiscal policy4Torben Andersen
84August 25, 2008
9:00-11:00
N/A contributed Efficient taxation3matti Tuomala
85August 25, 2008
9:00-11:00
N/A contributed Pension reforms and risks4Sergi Jimenez-Martin
86August 25, 2008
9:00-11:00
N/A contributed Dynamic tax competition and fiscal sustainability 3Motohiro Sato
87August 25, 2008
9:00-11:00
N/A contributed public spending efficiency4Joan Muysken
88August 25, 2008
9:00-11:00
N/A contributed Private provision of Public Goods2Robin Boadway
89August 25, 2008
9:00-11:00
N/A contributed Country studies3Richard Disney
90August 25, 2008
9:00-11:00
N/A contributed Fiscal policy in the EMU3Torben Andersen
91August 25, 2008
9:00-11:00
N/A contributed Migration and Redistribution4Efraim Sadka
92August 25, 2008
9:00-11:00
N/A contributed International Tax Competition and FDI 2Motohiro Sato
93August 25, 2008
9:00-11:00
N/A contributed International capital tax competition 3Peter Sorensen
94August 25, 2008
9:00-11:00
N/A contributed Female Labour Market Participation2Nicolas Marceau
 

94 sessions, 282 papers


 

64th Congress of the International Institute of Public Finance

Complete List of All Sessions


Session 1: Pension and other Public Policies

Session Organizer: Vincenzo Galasso, IGIER - Università Bocconi
Session Chair: Volker Meier, Ifo Institute for Economic Research
Session type: contributed
Date: August 22, 2008
Time: 14:30 - 16:00
 

Financing social security by consumption tax: a political economy perspective
JEL codes: D78, H55
By Hideki Konishi, Tokyo Institute of Technology
   Presented by: Hideki Konishi, Tokyo Institute of Technology
   Discussant: Volker Meier, Ifo Institute for Economic Research
 

Beveridge vs. Bismarck – An empirical analysis of the level of intragenerational redistribution in OECD pension systems
By Tim Krieger, University of Paderborn Stefan Traub, University of Bremen
   Presented by: Tim Krieger, University of Paderborn
   Discussant: Hideki Konishi, Tokyo Institute of Technology
 

PAYG pensions, public education and growth
By Michael Kaganovich, Indiana University Volker Meier, Ifo Institute for Economic Research
   Presented by: Volker Meier, Ifo Institute for Economic Research
   Discussant: Tim Krieger, University of Paderborn

Session 2: Economic Unions

Session Organizer: Robin Boadway, Queen's University
Session Chair: Johannes Becker, University of Koeln
Session type: contributed
Date: August 22, 2008
Time: 14:30 - 16:00
 

Enlargement vs. Deepening: The Trade-Off Facing Economic Unions
JEL codes: D78, H77, H87.
By Oliver Lorz, RWTH Aachen University Gerald Willmann, KU Leuven
   Presented by: Oliver Lorz, RWTH Aachen University
   Discussant: Steffen Minter, University of Paderborn
 

Border Enforcement and Immigration Amnesties in an Economic Union
By Tim Krieger (University of Paderborn) Karin Mayr (UC Davis) Steffen Minter (University of Paderborn)
   Presented by: Steffen Minter, University of Paderborn
   Discussant: Johannes Becker, University of Koeln
 

EU Regional Policy and Tax Competition
By Johannes Becker, University of Cologne Clemens Fuest, University of Cologne
   Presented by: Johannes Becker, University of Koeln
   Discussant: Oliver Lorz, RWTH Aachen University

Session 3: Inequality and Taxation

Session Organizer: Efraim Sadka, Tel-Aviv University
Session Chair: Philip Hayes, Combat poverty, Teagasc, NUI GAlway
Session type: contributed
Date: August 22, 2008
Time: 14:30 - 16:00
 

Questionable Luxury Taxes. Results from a mating game
JEL codes: C70 D11 D82 H23
By Tobias Thomas Helmut Schmidt University, Hamburg
   Presented by: Tobias Thomas, Helmut Schmidt University
   Discussant: Viktor Steiner, DIW
 

Effective Taxation of Top Incomes in Germany, 1992-2002
By Stefan Bach, DIW Berlin Giacomo Corneo, Free University Berlin Viktor Steiner, DIW and Free University Berlin
   Presented by: Viktor Steiner, DIW
   Discussant: Tobias Thomas, Helmut Schmidt University

Session 4: Optimal Taxation

Session Organizer: Bas Jacobs, Erasmus University Rotterdam
Session Chair: Tobias Koenig, University of Hannover
Session type: contributed
Date: August 22, 2008
Time: 14:30 - 16:00
 

Optimal redistribution with unobservable disability: welfarist versus non-welfarist social objectives
JEL codes: H21, H41
By Pierre Pestieau (CREPP-Universite de Liege, CORE, PSE and CEPR) Maria Racionero (School of Economics, ANU)
   Presented by: Maria Racionero, The Australian National University
   Discussant: Jonathan Hamilton,
 

Commodity Tax Structure under Uncertainty in a Perfectly Competitive Market
By Laszlo Goerke Eberhard Karls Universität Tübingen
   Presented by: Laszlo Goerke, Eberhard Karls Universitaet Tuebingen
   Discussant: Maria Racionero, The Australian National University
 

(Post-)Materialistic Attitudes and the Mix of Capital and Labour Taxation
By Tobias Koenig
   Presented by: Tobias Koenig, University of Hannover
   Discussant: Laszlo Goerke, Eberhard Karls Universitaet Tuebingen

Session 5: Political economy

Session Organizer: Georges Casamatta, University of Toulouse
Session Chair: Alexander Haupt, University of Plymouth
Session type: contributed
Date: August 22, 2008
Time: 14:30 - 16:00
 

Pay for Politicians and Candidate Selection: An Empirical Analysis
JEL codes: D72, J3, J45
By Kaisa Kotakorpi, University of Tampere Panu Poutvaara, University of Helsinki
   Presented by: Panu Poutvaara, University of Helsinki
   Discussant: Alexander Haupt, University of Plymouth
 

Devolution in (Non-)Democracies
By Alexander Libman, CDSE, University of Mannheim
   Presented by: Alexander Libman, University of Mannheim
   Discussant: Panu Poutvaara, University of Helsinki
 

The Political Economy of Regional Integration Projects: The Role of Cross-Border Shopping and Community Sorting
By Kristof Dascher, European University Viadrina Alexander Haupt, University of Plymouth
   Presented by: Alexander Haupt, University of Plymouth
   Discussant: Alexander Libman, University of Mannheim

Session 6: Fiscal sustainability

Session Organizer: Torben Andersen, University of Aarhus
Session Chair: Kyrre Stensnes, Statistics Norway
Session type: contributed
Date: August 22, 2008
Time: 14:30 - 16:00
 

Fiscal sustainability indicators and policy implications for the euro area
JEL codes: H55, H68, H87
By Fabrizio Balassone (Italian Ministry of Finance)Jorge Manuel Cunha (Banco de Portugal) Geert Langenus (National Bank of Belgium) Bernhard Manzke (Deutsche Bundesbank) Jeanne Pavot (Banque de France) Doris Prammer (OeNB) Pietro Tommasino (Banca d'Italia)
   Presented by: Geert Langenus, National Bank of Belgium
   Discussant: Kyrre Stensnes, Statistics Norway
 

Fiscal and External Sustainability and Its Implications for Policy Coordination in Korea
By Chung Mo Koo, Kangwon National University
   Presented by: Chung Mo Koo, Kangwon National University
   Discussant: Geert Langenus, National Bank of Belgium
 

Will the Norwegian pension reform reach its goals? An integrated micro-macro assessment
By Erling Holmøy, Statistics Norway Kyrre Stensnes, Statistics Norway
   Presented by: Kyrre Stensnes, Statistics Norway
   Discussant: Chung Mo Koo, Kangwon National University

Session 7: Early retirement, exclusion and poverty

Session Organizer: Sergi Jimenez-Martin, Pompeu Fabra University
Session Chair: Ossi Korkeamaki, Government Instit. for Economic Research
Session type: contributed
Date: August 22, 2008
Time: 14:30 - 16:00
 

poverty persistence among elderly in the transition from work to effective retirement
JEL codes: J26; I32; C41
By marjan maes - UCLouvain and KUBrussel
   Presented by: marjan maes, UCLouvain and KUBrussel
   Discussant: Ossi Korkeamaki, Government Instit. for Economic Research
 

Disability pensions and labor demand
By Ossi Korkeamäki Government Institute for Economic Research (VATT) Tomi Kyyrä Government Institute for Economic Research (VATT)
   Presented by: Ossi Korkeamaki, Government Instit. for Economic Research
   Discussant: marjan maes, UCLouvain and KUBrussel

Session 8: Pensions and behavioural economics

Session Organizer: matti Tuomala, University of Tampere
Session Chair: Chong-Bum An, Sungkyunkwan University
Session type: contributed
Date: August 22, 2008
Time: 14:30 - 16:00
 

Habit formation and labor supply
JEL codes: D91, H21, H55
By Helmuth Cremer, Toulouse School of Economics Philippe De Donder, Toulouse School of Economics Dario Maldonado, Universidad del Rosario Pierre Pestieau, University of Liege
   Presented by: Dario Maldonado, Universidad del Rosario
   Discussant: Chong-Bum An, Sungkyunkwan University
 

Short Horizons, Time Inconsistency, and Optimal Social Security
By T. Scott Findley, University of New Mexico Frank N. Caliendo, Utah State University
   Presented by: T. Scott Findley, University of New Mexico
   Discussant: Dario Maldonado, Universidad del Rosario
 

The Role of Retirement Decision in Explaining the Retirement-Consumption Puzzle
By Chong-Bum An, Sungkyunkwan University, Seoul, Korea Seung-Hoon Jeon, National Assembly Budget Office, (NABO), Seoul, Korea Hye Min Lee, Sungkyunkwan University, Seoul, Korea
   Presented by: Chong-Bum An, Sungkyunkwan University
   Discussant: T. Scott Findley, University of New Mexico

Session 9: Corporate taxes and economic performance

Session Organizer: Joan Muysken, University of Maastricht
Session Chair: GÜNTHER REHME, Humboldt-Universität zu Berlin
Session type: contributed
Date: August 22, 2008
Time: 14:30 - 16:00
 

Corporate tax policy and unemployment in Europe: an applied general equilibrium analysis
JEL codes: D58; H25; J64
By Leon Bettendorf, Erasmus University Rotterdam, Tinbergen Institute and CPB Albert van der Horst, CPB Netherlands Bureau for Economic Policy Analysis Ruud A. de Mooij, Erasmus University Rotterdam, CPB, Tinbergen Institute, Netspar and CESifo
   Presented by: Albert Horst, CPB
   Discussant: GÜNTHER REHME, Humboldt-Universität zu Berlin
 

Corporate Income Taxation of Multinationals in a General Equilibrium Model
By Thomas Eichner, University of Bielefeld Marco Runkel, University of Munich
   Presented by: Marco Runkel, University of Magdeburg
   Discussant: Albert Horst, CPB
 

Optimal Capital Income Taxation, Investment Subsidies and Redistribution in a Neoclassical Growth Model
By Günther Rehme Humboldt-Universität zu Berlin
   Presented by: GÜNTHER REHME, Humboldt-Universität zu Berlin
   Discussant: Marco Runkel, University of Magdeburg

Session 10: Transitions in the Labour Market

Session Organizer: Nicolas Marceau, University of Quebec at Montreal
Session Chair: Jörg Lingens, University of Muenster
Session type: invited
Date: August 22, 2008
Time: 14:30 - 16:00
 

BUSINES CYCLE EFFECTS ON LABOUR FORCE TRANSITIONS FOR OLDER PEOPLE IN SPAIN
By Sergi Jimenez-Martin Associate Professor Universitat Pompeu Fabra, Spain Judit Vall Castello Marie Curie Research Fellow, Maastricht Graduate School of Governance, The Netherlands
   Presented by: Judit Vall Castello, Maastricht Graduate School of Governance
   Discussant: Jörg Lingens, University of Muenster
 

The effects of pension rights and retirement age on training participation: Evidence of a natural experiment
By Raymond Montizaan, ROA, Maastricht University Frank Cörvers, ROA, Maastricht University Andries de Grip, ROA, Maastricht University, IZA
   Presented by: Raymond Montizaan, Maastricht University
   Discussant: Judit Vall Castello, Maastricht Graduate School of Governance
 

Success in the Academic Labour Market for Economists - The German
By Jörg Heining Statistisches Landesamt Rheinland-Pfalz Jürgen Jerger University of Regensburg Jörg Lingens University of Münster
   Presented by: Jörg Lingens, University of Muenster
   Discussant: Raymond Montizaan, Maastricht University

Session 11: Ethics and redistribution

Session Organizer: Torben Andersen, University of Aarhus
Session Chair: Michael Pickhardt, University of Münster
Session type: contributed
Date: August 22, 2008
Time: 14:30 - 16:00
 

Perceptions of Equity across Cultures and over Time:
JEL codes: D63, I30
By Wulf Gaertner, University of Osnabrück and London School of Economics Reinhard Neck, Klagenfurt University Lars Schwettmann, University of Osnabrück
   Presented by: Reinhard Neck, University of Klagenfurt
   Discussant: Michael Pickhardt, University of Münster
 

Work Hours and Inequality: Veblen Effect Reconsidered
By Hannu Tanninen, University of Kuopio Finland Matti Tuomala, University of Tampere Finland
   Presented by: Hannu Tanninen, University of Kuopio
   Discussant: Reinhard Neck, University of Klagenfurt
 

How Ethics May Influence the Provision of Public Goods
By Michael Pickhardt Cehmnitz University of Technology
   Presented by: Michael Pickhardt, University of Münster
   Discussant: Hannu Tanninen, University of Kuopio

Session 12: Controling congestion through voluntary and induced methods

Session Organizer: Firouz Gahvari, Uiversity of Illinois
Session Chair: Jean-Francois Tremblay, University of Ottawa
Session type: contributed
Session JEL code: H2
Date: August 22, 2008
Time: 14:30 - 16:00
 

Optimal congestion tolls in a wage bargaining model
JEL codes: H23 R41
By Bruno De Borger University of Antwerp
   Presented by: Bruno De Borger, University of Antwerp
   Discussant: Kazuyuki NAKAMURA, University of Toyama
 

Global Public Bads and Two Types of Policy Instruments
By Kazuyuki Nakamura, Faculty of Economics, University of Toyama
   Presented by: Kazuyuki NAKAMURA, University of Toyama
   Discussant: Bruno De Borger, University of Antwerp
 

The Efficiency of Voluntary Pollution Abatement when Countries can Commit
By Robin Boadway, Queen's University, Canada Zhen Song, Central University of Finance and Economics, China Jean-François Tremblay, University of Ottawa, Canada
   Presented by: Jean-Francois Tremblay, University of Ottawa
   Discussant: Vidar Christiansen, University of Oslo

Session 13: Innovative systems for self tax declaration

Session Organizer: Massimo Bordignon, Catholic University of Milan
Session Chair: Junmin Wan, Fukuoka University, Japan
Session type: invited
Date: August 22, 2008
Time: 14:30 - 16:00
 

Optimal taxes and penalties for evaders under no commitment to the audit policy
JEL codes: D82 - H21 - H26
By Leandro Arozamena, Universidad Torcuato Di Tella Martin Besfamille, Universidad Torcuato Di Tella
   Presented by: Martin Besfamille, Universidad Torcuato Di Tella
   Discussant: Linda Toolsema, University of Groningen
 

The Incentive to Declare Taxes and Tax Revenues: The Lottery Receipt Experiment in China
[slides]
By Junmin Wan Faculty of Economics Fukuoka University, Japan
   Presented by: Junmin Wan, Fukuoka University, Japan
   Discussant: John Anderson, University of Nebraska
 

Sound taxation? On the use of self-declared value
By Marco A. Haan, University of Groningen Pim Heijnen, University of Amsterdam Lambert Schoonbeek, University of Groningen Linda A. Toolsema, University of Groningen
   Presented by: Linda Toolsema, University of Groningen
   Discussant: Martin Besfamille, Universidad Torcuato Di Tella

Session 14: Corporate taxation and international fiscal externalities

Session Organizer: Peter Sorensen, University of Copenhagen
Session Chair: Nadine Riedel, University of Munich
Session type: contributed
Date: August 22, 2008
Time: 14:30 - 16:00
 

The corporate income tax rate-revenue paradox: Evidence in the EU
JEL codes: H25
By Joanna Piotrowska - Ministry of Finance, Poland Werner Vanborren - European Commission
   Presented by: Werner Vanborren, European Commission
   Discussant: Nadine Riedel, University of Munich
 

The Effects of Multinationals' Profit Shifting Activities on Real Investments
By Michael Overesch, Centre for European Economic Research (ZEW)
   Presented by: Michael Overesch, ZEW
   Discussant: Werner Vanborren, European Commission
 

Corporate Taxation and Multinational Firms - Empirical Evidence on Welfare Implications
By Johannes Becker, University of Cologne Nadine Riedel, University of Munich
   Presented by: Nadine Riedel, University of Munich
   Discussant: Michael Overesch, ZEW

Session 15: Public investment and public capital

Session Organizer: Joan Muysken, University of Maastricht
Session Chair: Henry-Jean Gathon,
Session type: invited
Date: August 22, 2008
Time: 16:15 - 17:45
 

How Productive is Public Capital? A Meta-Analysis
By Pedro Bom, Tilburg University Jenny Ligthart, Tilburg University, University of Groningen and CESifo
   Presented by: Jenny Ligthart, Tilburg University
   Discussant: Alexandru Minea, University of Orleans
 

Public Investment and Business Cycles: The Case of Japan
By Tomomi Miyazaki Facutly of Economics, Nagoya Gakuin University
   Presented by: Tomomi Miyazaki, Nagoya Gakuin University
   Discussant: Pedro Bom, Tilburg University
 

Public investment and non linear effects of fiscal deficits
By Alexandru Minea, University of Orleans Patrick Villieu, University of Orleans
   Presented by: Alexandru Minea, University of Orleans
   Discussant: Tomomi Miyazaki, Nagoya Gakuin University

Session 16: Tax corruption and tax compliance

Session Organizer: Massimo Bordignon, Catholic University of Milan
Session Chair: Jouko Ylä-Liedenpohja, University of Tampere
Session type: invited
Date: August 22, 2008
Time: 16:15 - 17:45
 

Paying Tax Bribes to the Tax Collector: An Empirical Investigation of the Effects of Fiscal Reform on Tax Bribery in Transition Countries
JEL codes: H20, P35
By John E. Anderson, College of Business Administration, University of Nebraska Lincoln, Nebraska, USA
   Presented by: John Anderson, University of Nebraska
   Discussant: Marco Di Domizio, Faculty of Political Sciences
 

Fiscal consequences of greater openness: from tax avoidance and tax arbitrage to revenue growth
By Jouko Ylä-Liedenpohja University of Tampere
   Presented by: Jouko Ylä-Liedenpohja, University of Tampere
   Discussant: John Anderson, University of Nebraska
 

Why do underground reducing policies often fail their scope?
By Bruno Chiarini,Dipartimento di Studi Economici, Facoltà di Economia, Università degli Studi di Napoli "Parthenope", Napoli, Italy Marco Di Domizio,Dipartimento Scienze della Comunicazione, Facoltà di Scienze Politiche, Università degli Studi di Teramo, Teramo, Italy. Elisabetta Marzano, Dipartimento di Studi Economici, Facoltà di Economia, Università degli Studi di Napoli "Parthenope", Napoli, Italy
   Presented by: Marco Di Domizio, Faculty of Political Sciences
   Discussant: Jouko Ylä-Liedenpohja, University of Tampere

Session 17: Education and Fiscal Competition

Session Organizer: Jonathan Hamilton,
Session Chair: Malte Huebner, Universitaet Mannheim
Session type: contributed
Date: August 22, 2008
Time: 16:15 - 17:45
 

Education, Agglomeration and Fiscal Competition
JEL codes: R12, I28, H71
By Matthias Wrede, University of Marburg
   Presented by: Matthias Wrede, University of Marburg
   Discussant: Malte Huebner, Universitaet Mannheim
 

Centralized and decentralized provision of public goods
By Klaas Staal, University of Bonn IIW Janos Feidler, University of Bonn
   Presented by: Klaas Staal, University Bonn
   Discussant: Matthias Wrede, University of Marburg
 

Educational Federalism: Do tuition fees improve quality and the number of students?
By Malte Huebner, Universitaet Mannheim
   Presented by: Malte Huebner, Universitaet Mannheim
   Discussant: Klaas Staal, University Bonn

Session 18: Pension reform (general)

Session Organizer: Richard Disney, University of Nottingham
Session Chair: Sergi Jimenez-Martin, Pompeu Fabra University
Session type: contributed
Date: August 22, 2008
Time: 16:15 - 17:45
 

Pension Reform, Retirement and Life-Cycle Unemployment
JEL codes: D58,D91,H55,J26
By Christian Jaag, University of St. Gallen Christian Keuschnigg, University of St. Gallen Mirela Keuschnigg, University of St. Gallen
   Presented by: Christian Keuschnigg, University of St.Gallen
   Discussant: Sergi Jimenez-Martin, Pompeu Fabra University
 

Notional Defined Contribution Pensions with Public Reserve Funds in Aging Economies: An Application to Japan
By Bei Lu, University of new South Wales Olivia Mitchell, Wharton School, University of Pennsylvania John Piggott, University of New South Wales
   Presented by: John Piggott, University of New South Wales
   Discussant: Christian Keuschnigg, University of St.Gallen
 

A life-cycle exploration of the effects of the Earning test on retirement and welfare with an application to the Spanish Case
By Sergi Jimenez-Martin (UPF and FEDEA) Alfonso Sanchez-Martin (Universidad Pablo de Olavide)
   Presented by: Sergi Jimenez-Martin, Pompeu Fabra University
   Discussant: John Piggott, University of New South Wales

Session 19: Empirical Public Finance and Education

Session Organizer: Bas Jacobs, Erasmus University Rotterdam
Session Chair: Kerstin Schneider, University of Wuppertal
Session type: contributed
Date: August 22, 2008
Time: 16:15 - 17:45
 

Are the Elderly a Threat to Educational Expenditures
JEL codes: H52, H72, I22,
By M. Alejandra Cattaneo Swiss Coordination Centre for Research in Education Stefan C. Wolter Swiss Coordination Centre for Research in Education / University of Bern / IZA / CESifo
   Presented by: Stefan Wolter, University of Berne
   Discussant: Kerstin Schneider, University of Wuppertal
 

Can a Flat Tax be successful in Western Europe?
By Alari Paulus, University of Essex, UK. Andreas Peichl, University of Cologne, Germany.
   Presented by: Andreas Peichl, University of Cologne
   Discussant: Stefan Wolter, University of Berne
 

Central exit examinations increase performance...but take the fun out of mathematics
By Hendrik Jürges, University of Mannheim Kerstin Schneider, University of Wuppertal
   Presented by: Kerstin Schneider, University of Wuppertal
   Discussant: Andreas Peichl, University of Cologne

Session 20: Corporate tax reform

Session Organizer: Peter Sorensen, University of Copenhagen
Session Chair: John Wilson, Michigan State University
Session type: contributed
Date: August 22, 2008
Time: 16:15 - 17:45
 

Allowance for Shareholder Equity – Implementing a Neutral Corporate Income Tax in the European Union
JEL codes: H25
By Deborah Knirsch WHU – Otto Beisheim School of Management, Vallendar, Germany Rainer Niemann Karl-Franzens-Universität Graz, Austria
   Presented by: Deborah Knirsch, WHU -- Otto Beisheim School of Management
   Discussant: Ruud A. Mooij,
 

Tax margins of business behaviour: a comprehensive analysis of literature findings
By R.A. de Mooij (CPB Netherlands Bureau for Economic Policy Analysis) S. Ederveen (Ministry of Economic Affairs, the Netherlands)
   Presented by: Ruud A. Mooij,
   Discussant: Deborah Knirsch, WHU -- Otto Beisheim School of Management
 

Tax Policy and the Missing Middle: Optimal Tax Remittance with Firm-Level Administrative Costs
By Dhammika Dharmapala, University of Connecticut Joel Slemrod, University of Michigan John Douglas Wilson, Michigan State University
   Presented by: John Wilson, Michigan State University
   Discussant: Jack Mintz,

Session 21: Education Finance

Session Organizer: Bas Jacobs, Erasmus University Rotterdam
Session Chair: Woocheol Kim, Korea Institute of Public Finance
Session type: contributed
Date: August 22, 2008
Time: 16:15 - 17:45
 

Loans, Insurance and Failures in the Credit Market for Students
JEL codes: I22
By Elena del Rey, University of Girona Bertrand Verheyden, FNRS Research Fellow, University of Namur
   Presented by: Bertrand Verheyden, University of Namur
   Discussant: Woocheol Kim, Korea Institute of Public Finance
 

Political Economics of Higher Education Finance
By Rainald Borck, University of Munich Martin Wimbersky, University of Munich
   Presented by: Martin Wimbersky, Ludwig-Maximilians University
   Discussant: Bertrand Verheyden, University of Namur
 

How much do tax-benefits policies in Korea equalize opportunities for income acquisition among citizens?
By 1. Woocheol Kim, Korea Institute of Public Finance, 2. Woojin Lee, Econ.Dept., University of Massachusetts Amherst
   Presented by: Woocheol Kim, Korea Institute of Public Finance
   Discussant: Martin Wimbersky, Ludwig-Maximilians University

Session 22: optimal income taxation

Session Organizer: matti Tuomala, University of Tampere
Session Chair: Knud Munk, University of Aarhus
Session type: contributed
Date: August 22, 2008
Time: 16:15 - 17:45
 

Optimal Taxation and Asymmetric Information in an Economy with Second-Hand Trade
JEL codes: D91, H 21, H23.
By Thomas Aronsson Department of Economics, Umeå University, Sweden. Tomas Sjögren Department of Economics, Umeå University, Sweden. Mikael Witterblad Department of Economics, Umeå University, Sweden.
   Presented by: Thomas Aronsson, Umeå University
   Discussant: Knud Munk, University of Aarhus
 

Optimal Taxation of Human Capital and the Earnings Function
By Bas Jacobs -- Erasmus University Rotterdam Lans Bovenberg -- Tilburg University
   Presented by: Bas Jacobs, Erasmus University Rotterdam
   Discussant: Thomas Aronsson, Umeå University
 

Welfare Effects of Tax and Price Changes Revisited
By Knud J. Munk
   Presented by: Knud Munk, University of Aarhus
   Discussant: Bas Jacobs, Erasmus University Rotterdam

Session 23: Public spending and ageing

Session Organizer: Joan Muysken, University of Maastricht
Session Chair: Lars-Erik Borge, Norwegian University of Science and Tech
Session type: contributed
Date: August 22, 2008
Time: 16:15 - 17:45
 

Intergenerational Transfers in Korea using the National Transfer Account
JEL codes: E21 H31 J11
By Chong-Bum An Eul-Sik Gim Namhui Hwang
   Presented by: Eul Sik Gim, The Board of Audit and Inspection
   Discussant: Lars-Erik Borge, Norwegian University of Science and Tech
 

Immigration can alleviate the ageing problem
By Joan Muysken, Maastricht University Frank Cörvers, Maastricht University Thomas Ziesemer, Maastricht University
   Presented by: Joan Muysken, University of Maastricht
   Discussant: Eul Sik Gim, The Board of Audit and Inspection
 

Sustaining a public pension system with defined benefits
By Sheetal K Chand, University of Oso
   Presented by: Sheetal Chand,
   Discussant: Joan Muysken, University of Maastricht
 

Efficiency potential and determinants of efficiency variation: An analysis of the care for the elderly sector in Norway
By Lars-Erik Borge, Norwegian University of Science and Technology Marianne Haraldsvik, Norwegian University of Science and Technology
   Presented by: Lars-Erik Borge, Norwegian University of Science and Tech
   Discussant: Sheetal Chand,

Session 24: Decentralization and Growth

Session Organizer: Robin Boadway, Queen's University
Session Chair: Lars Feld, University of Heidelberg
Session type: contributed
Date: August 22, 2008
Time: 16:15 - 17:45
 

Fiscal Competition in Space and Time: An Endogenous-Growth Approach
JEL codes: H21, H77, 040
By Daniel Becker, University of Rostock Michael Rauscher, University of Rostock
   Presented by: Daniel Becker, University of Rostock
   Discussant: George Economides, Athens University of Economics&Business
 

How should the government allocate its tax revenues between productivity-enhancing and utility-enhancing public goods?
By George Economides Athens University of Economics and Business Hyun Park Kyung Hee University Apostolis Philippopoulos Athens University of Economics and Business, University of Glasgow and CESifo
   Presented by: George Economides, Athens University of Economics&Business
   Discussant: Lars Feld, University of Heidelberg
 

Fiscal Federalism, Decentralization and Economic Growth: A Meta-Analysis
By Lars P. Feld (University of Heidelberg), Thushyanthan Baskaran (University of Heidelberg) and Jan Schnellenbach (University of Heidelberg)
   Presented by: Lars Feld, University of Heidelberg
   Discussant: Daniel Becker, University of Rostock

Session 25: Are taxes ever neutral

Session Organizer: Peter Sorensen, University of Copenhagen
Session Chair: Hanna Karikallio, Pellervo Economic Research Insitute (PTT)
Session type: contributed
Date: August 22, 2008
Time: 16:15 - 17:45
 

Non-Neutral Effects of The Cash Flow Tax, the Dividend Tax, the Johansson-Samuelson tax, and the ACE tax
JEL codes: H25
By Vesa Kanniainen, University of Helsinki and CESifo Paolo M. Panteghini, University of Brescia and CESifo
   Presented by: Vesa Kanniainen, University of Helsinki
   Discussant: Hanna Karikallio, Pellervo Economic Research Insitute (PTT)
 

Neutral Taxation of Shareholder Income? The Response of Small and Medium Sized Enterprises to a Tax Reform
By Erik Fjærli, Statistics Norway Annette Alstadsæter, Statistics Norway and University of Oslo
   Presented by: Erik Fjaerli, Statistics Norway
   Discussant: Vesa Kanniainen, University of Helsinki
 

The Old vs the New View of Dividend Taxation: An Empirical Test Based on a Natural Experiment
By Seppo Kari (Government Institute for Economic Research) Hanna Karikallio (Pellervo Economic Research Institute) Jukka Pirttilä (Labour Institute for Economic Research and CESifo)
   Presented by: Hanna Karikallio, Pellervo Economic Research Insitute (PTT)
   Discussant: Erik Fjaerli, Statistics Norway

Session 26: Pricing and valuation of environmental goods: empirical issues

Session Organizer: Firouz Gahvari, Uiversity of Illinois
Session Chair: Stefan Traub, Universität Bremen
Session type: contributed
Session JEL code: c2, c9
Date: August 22, 2008
Time: 16:15 - 17:45
 

Valuation of environmental goods in profit and non-profit housing sectors: Evidence from the rental market in Zurich
JEL codes: C21, Q2, R31
By Dr. Silvia Banfi, Swiss Federal Institute of Technology, Centre for Energy Policy and Economics (CEPE) Prof. Dr. Massimo Filippini, Swiss Federal Institute of Technology, Centre for Energy Policy and Economics (CEPE) and Università della Svizzera italiana, Istituto di microeconomia e economia Pubblica Andrea Horehajova, Swiss Federal Institute of Technology, Centre for Energy Policy and Economics (CEPE)
   Presented by: Andrea Horehajova, CEPE, ETH Zurich
   Discussant: Stefan Traub, Universität Bremen
 

Effects of unit-based garbage pricing: a difference-in-differences approach
By Maarten Allers, University of Groningen, COELO Corine Hoeben, University of Groningen, COELO
   Presented by: Maarten Allers, university of Groningen
   Discussant: Andrea Horehajova, CEPE, ETH Zurich
 

Who Should Pay the Bill for Promoting Green Electricity? An Experimental Study on Consumer Preferences
By Stefan Traub, Universitaet Bremen Roland Menges, Universitaet Flensburg
   Presented by: Stefan Traub, Universität Bremen
   Discussant: Maarten Allers, university of Groningen

Session 27: Pension reforms

Session Organizer: Vincenzo Galasso, IGIER - Università Bocconi
Session Chair: Sergio Cesaratto, University of Siena
Session type: contributed
Date: August 22, 2008
Time: 16:15 - 17:45
 

Social Security Incidence under Uncertainty - Assessing Italian Reforms
JEL codes: H55,H21,H31,E62
By Devis Geron Department of Economics, University of Padova Via Del Santo 33, 35123 Padova - Italy E-mail address: devis.geron@unipd.it Fax: +39 049 8274211 Phone number: +39 049 8273848
   Presented by: Devis Geron, University of Padova
   Discussant: Sergio Cesaratto, University of Siena
 

Reforming PAYG pension system. Who votes for it? When?
By Georges Casamatta, Toulouse School of EconomicsJoão Luis Brasil Gondim, Toulouse School of Economics
   Presented by: Joao Luis Gondim, Toulouse School of Economics
   Discussant: Devis Geron, University of Padova
 

The Macroeconomics of the Pension Funds Reforms: the case of the TFR reform in Italy
By Sergio Cesaratto Department of Political Economy, University of Siena
   Presented by: Sergio Cesaratto, University of Siena
   Discussant: Joao Luis Gondim, Toulouse School of Economics

Session 28: Reelection concerns, the incumbency effect and political accountability

Session Organizer: Georges Casamatta, University of Toulouse
Session Chair: Aron Kiss, Free University Berlin
Session type: contributed
Date: August 22, 2008
Time: 16:15 - 17:45
 

Who is going to save us now? Bureaucrats, Politicians, and Low Probability High Loss Risks
JEL codes: D72, D73, D81
By Paul A. Raschky, University of Innsbruck Hannelore Weck-Hannemann, University of Innsbruck
   Presented by: Hannelore Weck-Hannemann, University of Innsbruck
   Discussant: Aron Kiss, Free University Berlin
 

Is There an Incumbency Advantage or a Cost of Ruling in Proportional Election Systems?
By Che-Yuan Liang, Department of Economics, Uppsala University
   Presented by: Che-Yuan Liang, Uppsala University
   Discussant: Hannelore Weck-Hannemann, University of Innsbruck
 

Coalition Politics and Accountability
By Aron Kiss Free University Berlin and Social Science Research Center Berlin (WZB)
   Presented by: Aron Kiss, Free University Berlin
   Discussant: Che-Yuan Liang, Uppsala University

Session 29: The impact of taxation on multinational firm behavior

Session Organizer: Peter Sorensen, University of Copenhagen
Session Chair: Andreas Haufler, University of Munich
Session type: contributed
Date: August 23, 2008
Time: 9:00 - 11:00
 

Assessing the FDI Response to Tax Reform and Tax-Planning
JEL codes: H25, H26
By W. Steven Clark, OECD Centre for Tax Policy and Administration (CTPA)
   Presented by: William Clark, OECD
   Discussant: Andreas Haufler, University of Munich
 

Corporate Taxes and the Location of Intangible Assets Within Multinational Firms
By Matthias Dischinger, University of Munich Nadine Riedel, University of Munich
   Presented by: Matthias Dischinger, University of Munich
   Discussant: William Clark, OECD
 

The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata
By Ronald B. Davies, University of Oregon Pehr-Johan Norback, Research Institute of Industrial Economics Ayca Tekin-Koru, Oregon State University
   Presented by: Ronald Davies, University College, Dublin
   Discussant: Matthias Dischinger, University of Munich
 

Unionization raises the incentives to attract FDI
By Ferdinand Mittermaier, University of Munich Andreas Haufler, University of Munich
   Presented by: Andreas Haufler, University of Munich
   Discussant: Ronald Davies, University College, Dublin

Session 30: Education, Mobility and Tax Competition

Session Organizer: Bas Jacobs, Erasmus University Rotterdam
Session Chair: Panu Poutvaara, University of Helsinki
Session type: contributed
Date: August 23, 2008
Time: 9:00 - 11:00
 

Education policy and tax competition with imperfect student and labor mobility
JEL codes: I22, J61, F22
By Thomas Lange, ifo Institute and University of Konstanz Tim Krieger, University of Paderborn
   Presented by: Thomas Lange, University of Konstanz & ifo Institute Munich
   Discussant: Panu Poutvaara, University of Helsinki
 

Returning Home to go to School? Emigration and Return Migration of Families with Children
By Panu Poutvaara, University of Helsinki and CEBR Martin Junge, CEBR Martin D. Munk, SFI Svend T. Jespersen, CEBR
   Presented by: Panu Poutvaara, University of Helsinki
   Discussant: Thomas Lange, University of Konstanz & ifo Institute Munich

Session 31: Fertility and longevity

Session Organizer: Richard Disney, University of Nottingham
Session Chair: Vincenzo Galasso, IGIER - Università Bocconi
Session type: contributed
Date: August 23, 2008
Time: 9:00 - 11:00
 

Investing for the old age: pensions, children and savings
JEL codes: H55,J13
By Vincenzo Galasso, Università Bocconi, IGIER and CEPR Roberta Gatti, World Bank Paola Profeta, Università Bocconi
   Presented by: Paola Profeta, Universita Bocconi
   Discussant: Gregory Ponthiere, University of Liege
 

Longevity, Health Spending and the Variance of Lifetime Welfare
By Marie-Louise Leroux, CORE, Catholic University of Louvain Gregory Ponthiere, FNRS, CREPP, University of Liege
   Presented by: Gregory Ponthiere, University of Liege
   Discussant: Paola Profeta, Universita Bocconi
 

Life expectancy and effort: an optimal taxation problem
By Leroux Marie-Louise (CORE-UCL)
   Presented by: Marie Louise Leroux, CORE-UCL
   Discussant: Vincenzo Galasso, IGIER - Università Bocconi
 

WHY KIDS TODAY? EVIDENCE ON THE OLD-AGE SECURITY MOTIVE FROM THE ITALIAN PENSION REFORM
By Francesco Billari, Università Bocconi Vincenzo Galasso, IGIER, Università Bocconi and CEPR
   Presented by: Vincenzo Galasso, IGIER - Università Bocconi
   Discussant: Marie Louise Leroux, CORE-UCL

Session 32: Optimal Taxation in Theory and Practice

Session Organizer: Efraim Sadka, Tel-Aviv University
Session Chair: Motohiro Sato, Hitotsubashi University
Session type: contributed
Date: August 23, 2008
Time: 9:00 - 11:00
 

Optimal taxation with monopolistic competition
JEL codes: D43, H21
By Leslie J. Reinhorn, University of Durham
   Presented by: Leslie Reinhorn, University of Durham
   Discussant: Motohiro Sato, Hitotsubashi University
 

Unemployment and the Role of Commodity Taxation in Welfare States
By Chul-In Lee, SungKyunKwan University (SKKU); Ilho Yoo, KDI School
   Presented by: Chul-In Lee, SungKyunKwan University
   Discussant: Leslie Reinhorn, University of Durham
 

Estate taxation with both accidental and planned bequests
By Motohiro Sato Graduate School of Economics, Hitotsubashi University Japan
   Presented by: Motohiro Sato, Hitotsubashi University
   Discussant: Chul-In Lee, SungKyunKwan University

Session 33: Empirical political economy

Session Organizer: Georges Casamatta, University of Toulouse
Session Chair: Benny Geys, Wissenschaftszentrum Berlin für Sozialforschung (WZB)
Session type: contributed
Date: August 23, 2008
Time: 9:00 - 11:00
 

Social Identity and Voter Turnout
By Avi Ben-Bassat, Department of Economics, The Hebrew University of Jerusalem and Israel Democracy Institute Momi Dahan, School of Public Policy, The Hebrew University of Jerusalem and Israel Democracy Institute
   Presented by: Momi Dahan, Hebrew University
   Discussant: Benny Geys, Wissenschaftszentrum Berlin für Sozialforschung (WZB)
 

Selfish and Prospective: Theory and Evidence of Pocketbook Voting
By Mikael Elinder, Uppsala university Henrik Jordahl, Research Institute of Industrial Economics Panu Poutvaara, University of Helsinki and CEBR
   Presented by: Mikael Elinder, Uppsala University
   Discussant: Momi Dahan, Hebrew University
 

Institutions, Accountability and Economic Voting:New Evidence from Belgium, 1984-2007
By Benny Geys: Wissenschaftszentrum Berlin für Sozialforschung (WZB), "Market Processes and Governance" Research Unit, Reichpietschufer 50, D-10785 Berlin, Germany; e-mail: geys@wzb.eu Jan Vermeir: Department of Economics, Vrije Universiteit Brussel, Pleinlaan 2, B-1050 Brussel, Belgium; e-mail: jan.vermeir@vub.ac.be
   Presented by: Benny Geys, Wissenschaftszentrum Berlin für Sozialforschung (WZB)
   Discussant: Mikael Elinder, Uppsala University

Session 34: Externality correcting through taxation and regulation

Session Organizer: Firouz Gahvari, Uiversity of Illinois
Session Chair: Vidar Christiansen, University of Oslo
Session type: contributed
Session JEL code: H2
Date: August 23, 2008
Time: 9:00 - 11:00
 

Inducing Progress in Environmental Technology: The Role of Standards and Prices
JEL codes: Q58, Q55
By Alfred Endres, FernUniversität in Hagen Bianca Rundshagen, FernUniversität in Hagen
   Presented by: Alfred Endres, University of Hagen
   Discussant: Vidar Christiansen, University of Oslo
 

CO2 mitigation in road transport: Gasoline taxation and/or fuel-efficiency regulation?
By Ruediger Pethig, University of Siegen, Germany
   Presented by: Ruediger Pethig, University of Siegen
   Discussant: Alfred Endres, University of Hagen
 

Is Emission Standard Superior to Emission Tax? - The Case of International Oligopoly -
By Minoru Kunizaki Aichi University
   Presented by: MINORU KUNIZAKI, Aichi University
   Discussant: Ruediger Pethig, University of Siegen
 

Externality-correcting taxes and regulation
By Vidar Christiansen Dep. of Economics, University of Oslo Stephen Smith Dep. of Economics, University College London
   Presented by: Vidar Christiansen, University of Oslo
   Discussant: MINORU KUNIZAKI, Aichi University

Session 35: Issues in the taxation of business income

Session Organizer: Peter Sorensen, University of Copenhagen
Session Chair: Nadja Dwenger, German Economic Research Institute
Session type: contributed
Date: August 23, 2008
Time: 9:00 - 11:00
 

Change-over within little scope: on the decision neutrality of recent tax reform proposals
JEL codes: D21, H21, H24
By Daniel J. Zöller, University at Heidelberg Lars-H. Siemers, RWI Essen
   Presented by: Daniel Zöller, University at Heidelberg
   Discussant: Nadja Dwenger, German Economic Research Institute
 

Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis
By Frank M. Fossen, DIW Berlin Stefan Bach, DIW Berlin
   Presented by: Stefan Bach, DIW Berlin
   Discussant: Daniel Zöller, University at Heidelberg
 

Tax loss offset restrictions - Last resort for the treasury? An empirical evaluation of tax loss offset restrictions based on micro data.
By Nadja Dwenger, DIW Berlin
   Presented by: Nadja Dwenger, German Economic Research Institute
   Discussant: Stefan Bach, DIW Berlin

Session 36: Public and private provision of health care

Session Organizer: Erik Schokkaert, KULeuven
Session Chair: Barbara Wolfe, University of Wisconsin
Session type: contributed
Date: August 23, 2008
Time: 9:00 - 11:00
 

Delay is not the answer: waiting time in health care & income redistribution
JEL codes: I180 H510
By Amedeo Fossati, Disefin, University of Genoa Rosella Levaggi, University of Brescia
   Presented by: Amedeo Fossati, University of Genova (Italy)
   Discussant: Barbara Wolfe, University of Wisconsin
 

Global public goods and aid in the shape of subsidies
By Diana Sonntag, Chemnitz University of Technology
   Presented by: Diana Sonntag, Chemnitz University of Technology
   Discussant: Amedeo Fossati, University of Genova (Italy)
 

Privatization of Credence Goods: Theory and an Application to Residential Youth Care
By Erik Lindqvist Research Institute of Industrial Economics, Stockholm
   Presented by: Erik Lindqvist, Research Institute of Industrial Economi
   Discussant: Diana Sonntag, Chemnitz University of Technology
 

Casino Revenue and Indian Health: The Link between Tribal Gaming and the Health Status and Behaviors of American Indians
By Barbara Wolfe, University of Wisconsin at Madison (USA) Robert Haveman, University of Wisconsin at Madison (USA)
   Presented by: Barbara Wolfe, University of Wisconsin
   Discussant: Erik Lindqvist, Research Institute of Industrial Economi

Session 37: Public debt

Session Organizer: Georges Casamatta, University of Toulouse
Session Chair: Keigo Kameda, Kwansei Gakuin University
Session type: contributed
Date: August 23, 2008
Time: 9:00 - 11:00
 

Merged municipalities, higher debt: On free-riding and the common pool problem in politics
JEL codes: D72 H73 H74 H77
By Henrik Jordahl, Research Institute of Industrial Economics (IFN) Che-Yuan Liang, Uppsala University
   Presented by: Henrik Jordahl, Research Institute of Industrial Economi
   Discussant: Keigo Kameda, Kwansei Gakuin University
 

Altruistic Redistribution and Strategic Deficit
By Jens Peter Siebel University of Applied Sciences Kaiserslautern
   Presented by: Jens Siebel, University of Applied Sciences Kaiserslautern
   Discussant: Henrik Jordahl, Research Institute of Industrial Economi
 

Habit formation, strategic extremism and debt policy
By Matsen, Egil, NTNU-Norwegian University of Science and Technology Thogersen, Oystein, NHH-Norwegian School of Economics and Business
   Presented by: Oystein Thogersen, Norwegian School of Economics and Bus.
   Discussant: Jens Siebel, University of Applied Sciences Kaiserslautern
 

Budget Deficits, Government Debt and Interest Rates in Japan: An Analysis using Published Budgetary Forecasts
By Keigo Kameda
   Presented by: Keigo Kameda, Kwansei Gakuin University
   Discussant: Oystein Thogersen, Norwegian School of Economics and Bus.

Session 38: Insurance issues

Session Organizer: ,
Session Chair: Manijeh Schwindt, University of Innsbruck
Session type: contributed
Date: August 23, 2008
Time: 9:00 - 11:00
 

Public Provision Against Adversity: Security By Insurance vs. Protection
JEL codes: H42, H87, D81
By Toshihiro Ihori,University of Tokyo Martin McGuire,University of California-Irvine
   Presented by: Toshihiro Ihori, University of Tokyo
   Discussant: Manijeh Schwindt, University of Innsbruck
 

On the Optimal Design of Disaster Insurance in a Federation
By Timothy J. Goodspeed Hunter College and Graduate Center - CUNY Andrew F. Haughwout Federal Reserve Bank of New York
   Presented by: Timothy Goodspeed, Hunter College and Graduate Center, CUNY
   Discussant: Toshihiro Ihori, University of Tokyo
 

Aid, Catastrophes and the Samaritan`s Dilemma - The Humanitarian Way of Paving the Road for the Apocalyptic Horsemen?
By Paul A. Raschky: The Wharton School, Risk Management and Decision Process Center, University of Pennsylvania University of Innsbrck, Austria alpS-Center of Natural Hazard Management-Ltd., Innsbruck, Austria Manijeh Schwindt: University of Innsbrck, Austria alpS-Center of Natural Hazard Management-Ltd., Innsbruck, Austria
   Presented by: Manijeh Schwindt, University of Innsbruck
   Discussant: Timothy Goodspeed, Hunter College and Graduate Center, CUNY

Session 39: Tax progressivity and tax reforms

Session Organizer: matti Tuomala, University of Tampere
Session Chair: Ilpo Suoniemi, Labour Institute for Economic Research
Session type: contributed
Date: August 23, 2008
Time: 9:00 - 11:00
 

Would a Flat Tax Stimulate Entrepreneurship in Germany? A Microsimulation Analysis Allowing for Risk
JEL codes: H24,J23,L26,D81
By Frank Fossen, DIW Berlin
   Presented by: Frank Fossen, German Institute for Economic Research (DIW Berlin)
   Discussant: Ilpo Suoniemi, Labour Institute for Economic Research
 

Graduated tax relief system of VAT in Finland
By Rauhanen, Timo Government institute for economic research (VATT) Venetoklis, Takis Government institute for economic research (VATT)
   Presented by: Timo Rauhanen, Gov. institute for econ. research, VATT
   Discussant: Frank Fossen, German Institute for Economic Research (DIW Berlin)
 

Tax progressivity and recent evolution of the Finnish income inequality
By Marja Riihelä, Government Institute for Economic Research Risto Sullström, Government Institute for Economic Research and Ilpo Suoniemi, Labour Institute for Economic Reseach
   Presented by: Ilpo Suoniemi, Labour Institute for Economic Research
   Discussant: Timo Rauhanen, Gov. institute for econ. research, VATT

Session 40: Decentralization and Efficiency

Session Organizer: Robin Boadway, Queen's University
Session Chair: Paula Salinas Peña, Institut d'Economia de Barcelona
Session type: contributed
Date: August 23, 2008
Time: 9:00 - 11:00
 

Do more decentralized local governments do better? Effects of the 2001 reform in Colombia on enrolment
JEL codes: C21, H52, H72,
By Darwin Cortes, U Rosario and TSE
   Presented by: Darwin Cortés, Rosario University - Toulouse University
   Discussant: Alexander Kalb, Centre for European Economic Research
 

The Impact of Intergovernmental Grants on Cost Efficiency: Theory and Evidence from German Municipalities
By Alexander Kalb, Centre for European Economic Research (ZEW)
   Presented by: Alexander Kalb, Centre for European Economic Research
   Discussant: Paula Salinas Peña, Institut d'Economia de Barcelona
 

Fiscal Equalization and Local Tax Structure
By Fédéric Holm-Hadulla (ifo Institute)
   Presented by: Fédéric Holm-Hadulla, ifo Insitute for Economic Research
   Discussant: Darwin Cortés, Rosario University - Toulouse University
 

Intra-regional equalization and growth in Russia
By Jorge Martinez-Vazquez, Georgia State University Andrey Timofeev, Georgia State University
   Presented by: Andrey Timofeev, Georgia State University
   Discussant: Fédéric Holm-Hadulla, ifo Insitute for Economic Research
 

Evaluation of the effects of decentralization on educational outcomes in Spain
By Paula Salinas Peña, Institut d'Economia de Barcelona (IEB), Universitat de Barcelona (UB) Albert Solé-Ollé, Institut d'Economia de Barcelona (IEB), Universitat de Barcelona (UB)
   Presented by: Paula Salinas Peña, Institut d'Economia de Barcelona
   Discussant: Andrey Timofeev, Georgia State University

Session 41: Pension and retirement

Session Organizer: Vincenzo Galasso, IGIER - Università Bocconi
Session Chair: Emmanuel Thibault, Toulouse School of Economics
Session type: contributed
Date: August 23, 2008
Time: 9:00 - 11:00
 

Social Security and the search behavior of workers approaching retirement
By J Ignacio GARCIA PEREZ U. Pablo de Olavide & FCEA Alfonso R SANCHEZ MARTIN Universidad Pablo de Olavide
   Presented by: Alfonso Sanchez-Martin, Universidad Pablo Olavide de Sevilla
   Discussant: Emmanuel Thibault, Toulouse School of Economics
 

Hunting the Unobservables for Optimal Social Security: A General Equilibrium Approach
By Frank N. Caliendo Utah State University Emin Gahramanov Deakin University
   Presented by: Emin Gahramanov, Deakin University
   Discussant: Alfonso Sanchez-Martin, Universidad Pablo Olavide de Sevilla
 

Mandatory Retirement: a prolonged holiday or a being thrown onto the scrap-heap ?
By Emmanuel Thibault Toulouse School of Economics (GREMAQ)
   Presented by: Emmanuel Thibault, Toulouse School of Economics
   Discussant: Emin Gahramanov, Deakin University

Session 42: Institutions and government efficiency

Session Organizer: Massimo Bordignon, Catholic University of Milan
Session Chair: Anwar Shah, World Bank
Session type: invited
Date: August 23, 2008
Time: 9:00 - 11:00
 

Do institutions matter for university cost efficiency? Evidence from Germany
JEL codes: I23, I28, H83
By Gerhard Kempkes (Dresden University of Technology) Carsten Pohl (ifo Institute for Economic Research, Dresden)
   Presented by: Gerhard Kempkes, Dresden University of Technology
   Discussant: No-Wook Park, Korea Institute of Public Finance
 

Not-for-profit provision of job training and mediation services: An empirical analysis using contract data of job training service providers
By Pierre Koning, Delft University of Technology, Institute for Public Sector Efficiency
   Presented by: Pierre Koning, CPB Netherlands Bureau for Economic Policy Analysis
   Discussant: Gerhard Kempkes, Dresden University of Technology
 

Does More Information Improve Budget Allocation? Evidence and Lessons from Performance-Oriented Budgeting In Korea
By Nowook Park, Korea Institute of Public Finance
   Presented by: No-Wook Park, Korea Institute of Public Finance
   Discussant: Anwar Shah, World Bank
 

Public Pension Funds: Does Governance Matter for Performance?
By Anwar Shah, Lead Economist and Program Leader, Public Sector Governance, World Bank Institute, Washington, DC 20433 E-mail: ashah@worldbank.org Phone: 202-473-7687; 301-251-5171 Mailing address: 10405 Grey Fox Road, Potomac, MD 20854, USA
   Presented by: Anwar Shah, World Bank
   Discussant: Pierre Koning, CPB Netherlands Bureau for Economic Policy Analysis

Session 43: Empirical studies of Tax Competition

Session Organizer: Motohiro Sato, Hitotsubashi University
Session Chair: Aleksandra Riedl, Vienna University of Economics and BA
Session type: contributed
Date: August 23, 2008
Time: 14:30 - 16:00
 

Tax and Public Input Competition - Evidence from Germany
JEL codes: H72, H77
By Sebastian Hauptmeier (European Central Bank) Johannes RIncke (University of Munich)
   Presented by: Sebastian Hauptmeier, ECB
   Discussant: Marcel Gerard, FUCaM, Catholic University of Mons
 

Tax interactions among Belgian municipalities: does language matter?
[slides]
By Marcel Gérard, LSM-FUCaM, Catholic University of Mons Hubert Jayet, Equippe, University of Lille Sonia Paty, Equippe, University of Lille
   Presented by: Marcel Gerard, FUCaM, Catholic University of Mons
   Discussant: Aleksandra Riedl, Vienna University of Economics and BA
 

Testing the tax competition theory: How elastic are national tax bases in Western Europe?
By Riedl Aleksandra, Vienna University of Economics and BA Silvia Rocha-Akis, Vienna University of Economics and BA
   Presented by: Aleksandra Riedl, Vienna University of Economics and BA
   Discussant: Sebastian Hauptmeier, ECB

Session 44: Retirement and psychological well-being

Session Organizer: Erik Schokkaert, KULeuven
Session Chair: Sergio Perelman, University of Liege
Session type: contributed
Date: August 23, 2008
Time: 14:30 - 16:00
 

Economic and subjective well-being of widows and widowers
JEL codes: I0
By Koen Ponnet, Ph.D. Dimitri Mortelmans, Ph.D. University of Antwerp, Research Centre for Longitudinal and Life Course Studies (CELLO) Sint Jacobstraat 2, B-2000 Antwerp, Belgium, e-mail: koen_ponnet@yahoo.com,
   Presented by: Koen Ponnet, University of Antwerp
   Discussant: Sergio Perelman, University of Liege
 

Retirement and cognitive reserve: A stochastic frontier approach applied to survey data
By Stéphane Adam, University of Liege Eric Bonsang, University of Liege Sophie Germain, University of Liege Sergio Perelman, University of Liege
   Presented by: Sergio Perelman, University of Liege
   Discussant: Koen Ponnet, University of Antwerp

Session 45: Growth and Public Policy

Session Organizer: Emmanuel Thibault, Toulouse School of Economics
Session Chair: Antonio Afonso, ECB
Session type: contributed
Date: August 23, 2008
Time: 14:30 - 16:00
 

Paying for the Ageing Crisis: Who, How and When?
By E.W.M.T. Westerhout CPB Netherlands Bureau for Economic Policy Analysis
   Presented by: Ed Westerhout,
   Discussant: Antonio Afonso, ECB
 

Fertility Rate and Childcare Policies
By Masaya Yasuoka, The University of Kitakyushu Atsushi Miyake, Kobe Gakuin University
   Presented by: Masaya Yasuoka, The University of Kitakyushu
   Discussant: Ed Westerhout,
 

Income Distribution Determinants and Public Spending Efficiency
By António Afonso, ECB and ISEG/UTL Ludger Schuknecht, ECB Vito Tanzi
   Presented by: Antonio Afonso, ECB
   Discussant: Masaya Yasuoka, The University of Kitakyushu

Session 46: Behavioural public economics

Session Organizer: matti Tuomala, University of Tampere
Session Chair: Gulcin Mentesoglu, Maastricht University
Session type: contributed
Date: August 23, 2008
Time: 14:30 - 16:00
 

Status preferences and optimal corrective taxes
JEL codes: D1, D3, H2
By Klaus Beckmann, Helmut Schmidt University Susan Gattke, Helmut Schmidt University
   Presented by: Klaus Beckmann, Helmut-Schmidt-Universität (UniBw) Hamburg
   Discussant: Gulcin Mentesoglu, Maastricht University
 

The Equity Premium Puzzle, Ambiguity Aversion, and Institutional Quality
By S. Nuri Erbas (International Monetary Fund) Abbas Mirakhor (International Monetary Fund)
   Presented by: Seyitali Erbas, International Monetary Fund
   Discussant: Klaus Beckmann, Helmut-Schmidt-Universität (UniBw) Hamburg
 

Positional Externalities and Efficient Taxation
By Gulcin Mentesoglu - Maastricht University Economics Department Maarten Vendrik - Maastricht University Economics Department
   Presented by: Gulcin Mentesoglu, Maastricht University
   Discussant: Seyitali Erbas, International Monetary Fund

Session 47: Early retirement

Session Organizer: Sergi Jimenez-Martin, Pompeu Fabra University
Session Chair: Mathieu Lefebvre, University of Liege
Session type: contributed
Date: August 23, 2008
Time: 14:30 - 16:00
 

Social Security and Early Retirement in Portugal
By Catarina Goulão,Departamento de Fundamentos del Análisis Económico, Universidad de Alicante, Email: goulao@merlin.fae.ua.es Miguel Gouveia, Faculdade de Ciências Económicas e Empresariais, Universidade Católica Portuguesa, Email:mig@fcee.ucp.pt
   Presented by: Miguel Gouveia, Universidade Catolica Portuguesa
   Discussant: Mathieu Lefebvre, University of Liege
 

Early Exit From the Labor Market in Belgium: Wrong Preferences or Wrong Incentives
By Mathieu Lefèbvre CREPP University of Liege Kristian Orsini CES KULeuven, IZA Alexis Paszukiewicz CREPP University of Liege
   Presented by: Mathieu Lefebvre, University of Liege
   Discussant: Miguel Gouveia, Universidade Catolica Portuguesa

Session 48: Uncertainty and informational asymmetries in environmental economics

Session Organizer: Firouz Gahvari, Uiversity of Illinois
Session Chair: Florian Morath, WZB
Session type: contributed
Session JEL code: Q2, Q5
Date: August 23, 2008
Time: 14:30 - 16:00
 

Firm-specific relative standards under asymmetric information
JEL codes: Q28, D82
By Frauke Eckermann, Technische Universität Dortmund
   Presented by: Frauke Eckermann, Dortmund University
   Discussant: Florian Morath, WZB
 

Strategic information acquisition and the mitigation of global warming
By Florian Morath, Social Science Research Center Berlin (WZB)
   Presented by: Florian Morath, WZB
   Discussant: Frauke Eckermann, Dortmund University

Session 49: Tax incentives and effective tax rates

Session Organizer: Peter Sorensen, University of Copenhagen
Session Chair: Antonella Caiumi, ISAE - Istituto di Studi e Analisi Ec.
Session type: contributed
Date: August 23, 2008
Time: 14:30 - 16:00
 

The impact of R&D Tax Incentives on R&D costs
JEL codes: H25, O31
By Christina Elschner, ZEW Christof Ernst, ZEW Georg Licht, ZEW
   Presented by: Christof Ernst, ZEW, Mannheim
   Discussant: Antonella Caiumi, ISAE - Istituto di Studi e Analisi Ec.
 

The Marginal Effective Tax Rates in Korea for 45 Years : 1960-2004
By YOO, ILHO KDI School of Public Policy and Management
   Presented by: ILHO YOO, KDI School of Public Policy and Manageme
   Discussant: Christof Ernst, ZEW, Mannheim
 

THE EFFECTIVENESS ANALYSIS OF REGIONAL TAX INCENTIVES FOR BUSINESS INVESTMENT IN ITALY
By Antonella Caiumi Institute for Studies and Economic Analyses (Rome) and CAPP
   Presented by: Antonella Caiumi, ISAE - Istituto di Studi e Analisi Ec.
   Discussant: ILHO YOO, KDI School of Public Policy and Manageme

Session 50: Lobbying and the regulation of private firms

Session Organizer: Georges Casamatta, University of Toulouse
Session Chair: Marcel Thum, Dresden University of Technology
Session type: contributed
Date: August 23, 2008
Time: 14:30 - 16:00
 

Lobbying of Multinational Corporations
JEL codes: D78, F5, H4, H7
By Alexander Mahle, Univerity of Munich Marco Runkel, Univerity of Munich
   Presented by: Alexander Mahle, Ludwig-Maximilians-University Munich
   Discussant: Marcel Thum, Dresden University of Technology
 

Is Privatization a Credible Commitment against Soft Budget Constraints?
By Ernesto Crivelli Max Planck Institute (Collective Goods)
   Presented by: Ernesto Crivelli, Max Planck Institute
   Discussant: Alexander Mahle, Ludwig-Maximilians-University Munich
 

The Economics of Politically Connected Firms
By Jay Pil Choi, Michigan State University Marcel Thum, TU Dresden
   Presented by: Marcel Thum, Dresden University of Technology
   Discussant: Ernesto Crivelli, Max Planck Institute

Session 51: Empirical Economics of Education

Session Organizer: Bas Jacobs, Erasmus University Rotterdam
Session Chair: Gabriela Schuetz, Ifo Institute for Economic Research
Session type: contributed
Date: August 23, 2008
Time: 14:30 - 16:00
 

Human capital externalities and proximity: Evidence from repeated cross-sectional data
JEL codes: C31, I20, J31
By Erik Canton European Commission and CPB
   Presented by: Erik Canton, CPB
   Discussant: Gabriela Schuetz, Ifo Institute for Economic Research
 

The Transition to Tertiary Education and Parental Background over Time
By Regina T. Riphahn, Department of Economics, University Erlangen-Nuremberg Florian Schieferdecker, Department of Economics, University Erlangen-Nuremberg
   Presented by: Florian Schieferdecker, University Erlangen-Nuremberg
   Discussant: Erik Canton, CPB
 

How Accountability, Autonomy, Choice and Private Operation of Schools Impact on the Equity of Student Achievement: International Evidence from PISA 2003
By Gabriela Schuetz, Ifo Institute for Economic Research Martin R. West, Brown University Ludger Woessmann, Ifo Institute for Economic Research
   Presented by: Gabriela Schuetz, Ifo Institute for Economic Research
   Discussant: Florian Schieferdecker, University Erlangen-Nuremberg

Session 52: Behavioral economics and pensions

Session Organizer: Richard Disney, University of Nottingham
Session Chair: Owen O'Donnell, University of Macedonia
Session type: contributed
Date: August 23, 2008
Time: 14:30 - 16:00
 

On the design of an optimal non-linear pension system with habit formation
JEL codes: H21, H55
By Sanna Tenhunen, Finnish Centre for Pensions Matti Tuomala, University of Tampere
   Presented by: Sanna Tenhunen,
   Discussant: Owen O'Donnell, University of Macedonia
 

Can subjective survival expectations explain retirement behaviour?
[slides]
By Owen O'Donnell, University of Macedonia Federica Teppa, Erasmus University Rotterdam Eddy van Doorslaer, Erasmus University Rotterdam
   Presented by: Owen O'Donnell, University of Macedonia
   Discussant: Sanna Tenhunen,

Session 53: Tax incentives and saving

Session Organizer: Richard Disney, University of Nottingham
Session Chair: Keith Horner,
Session type: contributed
Date: August 23, 2008
Time: 14:30 - 16:00
 

Private Retirement Savings in Germany: The Structure of Tax Incentives and Annuitization
JEL codes: H55, J26
By Hans Fehr University of Wuerzburg Christian Habermann University of Wuerzburg
   Presented by: Hans Fehr, University of Wuerzburg
   Discussant: Keith Horner,
 

Voluntary pension savings: the effects of the Finnish tax reform on savers’ behaviour
By Jarkko Harju, Government Institute for Economic Research
   Presented by: Jarkko Harju, Government Institute for Economic Researh
   Discussant: Hans Fehr, University of Wuerzburg
 

Should Retirement Savings Accounts Be Locked In?
By Keith Horner
   Presented by: Keith Horner,
   Discussant: Jarkko Harju, Government Institute for Economic Researh

Session 54: Tax evasion, cut-off systems and tax asymmetries

Session Organizer: Massimo Bordignon, Catholic University of Milan
Session Chair: Carla Marchese, University of Eastern Piedmont
Session type: invited
Date: August 23, 2008
Time: 14:30 - 16:00
 

A Political Economy Analysis of Tax Evasion and Occupational Choice
JEL codes: H26, D72, J24
By Rainald Borck, LMU Munich Christian Traxler, Max Planck Institute for Research on Collective Goods, Bonn
   Presented by: Christian Traxler, Max Planck Institute for Research on Collective Goods
   Discussant: Carla Marchese, University of Eastern Piedmont
 

Tax law asymmetries and income shifting: Evidence from Japanese corporate groups
By Kazuki Onji, Australian National University David Vera, Kent State University
   Presented by: Kazuki Onji, Australian National University
   Discussant: Christian Traxler, Max Planck Institute for Research on Collective Goods
 

A Model of the Italian Cut-off System for Taxing Small Businesses
By Carla Marchese, Dept. of Public Policy and Public Choice Polis, University of Eastern Piedmont, Alessandria (Italy). Fabio Privileggi,Dept. of Public Policy and Public Choice Polis, University of Eastern Piedmont, Alessandria (Italy).
   Presented by: Carla Marchese, University of Eastern Piedmont
   Discussant: Kazuki Onji, Australian National University

Session 55: The impact of taxation on multinational firm behavior 2

Session Organizer: Peter Sorensen, University of Copenhagen
Session Chair: Georg Wamser, Ifo Institute for Economic Research
Session type: contributed
Date: August 23, 2008
Time: 14:30 - 16:00
 

Economic Integration and the Taxation of Multinationals: Separate Accounting vs. Formula Apportionment
By Olaf Muenster University of Passau
   Presented by: Olaf Muenster, University of Passau
   Discussant: Georg Wamser, Ifo Institute for Economic Research
 

International Taxation and Takeover Premiums in Cross-border M&As
By Harry Huizinga, (Tilburg University and CEPR) Johannes Voget, (Oxford University) Wolf Wagner, (Tilburg University) and Wolf Wagner (Tilburg University)
   Presented by: Johannes Voget, Oxford University
   Discussant: Olaf Muenster, University of Passau
 

Multinationals' Internal Capital Markets and Tax Planning
By Thiess Buettner (Ifo Institute and Munich University (LMU)) Georg Wamser (Ifo Institute)
   Presented by: Georg Wamser, Ifo Institute for Economic Research
   Discussant: Johannes Voget, Oxford University

Session 56: Effects of Regional Grants

Session Organizer: Robin Boadway, Queen's University
Session Chair: Shun-ichiro Bessho, Hitotsubashi University
Session type: contributed
Date: August 23, 2008
Time: 14:30 - 16:00
 

Competitive grants, grant-seeking and welfare when there is regional government failure
JEL codes: D 7, H 77, H 5
By Ivo Bischoff, assistant professor, University of Giessen, Germany
   Presented by: Ivo Bischoff, University of Giessen
   Discussant: Shun-ichiro Bessho, Hitotsubashi University
 

Competition for private capital and central grants: The case of Japanese industrial estates
By Shun-ichiro Bessho School of International and Public Policy and Department of Economics, Hitotsubashi University Kimiko Terai Faculty of Business Administration, Hosei University
   Presented by: Shun-ichiro Bessho, Hitotsubashi University
   Discussant: Ivo Bischoff, University of Giessen

Session 57: Health and Retirement

Session Organizer: Sergi Jimenez-Martin, Pompeu Fabra University
Session Chair: Louise Lavoie, Université du Québec à Montréal
Session type: contributed
Date: August 23, 2008
Time: 16:15 - 17:45
 

Designing benefit rules for flexible retirement
JEL codes: D82, H55, J26
By Peter Eso (MEDS, Kellog, Northwestern University) Andras Simonovits (IE, HAS, Budapest) Janos Toth (Inst. of Math, Univ. of Technology, Budapest)
   Presented by: Andras Simonovits, Hungarian Academy of Sciences
   Discussant: Louise Lavoie, Université du Québec à Montréal
 

The design of pension pay out options when the health status during retirement is uncertain
By Mathias Kifmann University of Augsburg
   Presented by: Mathias Kifmann, University of Augsburg
   Discussant: Andras Simonovits, Hungarian Academy of Sciences
 

Lifestyles, Health and Longevity Risks, and Insurance
By Pierre Lasserre, Université du Québec à Montréal Louise Lavoie, Université du Québec à Montréal
   Presented by: Louise Lavoie, Université du Québec à Montréal
   Discussant: Mathias Kifmann, University of Augsburg

Session 58: Decentralization in the Public Sector

Session Organizer: Jonathan Hamilton,
Session Chair: Christiane Schuppert, University of Dortmund
Session type: contributed
Date: August 23, 2008
Time: 16:15 - 17:45
 

Government Organization and Public Goods Provision
JEL codes: D82; H41; H61
By Pierre Boyer Toulouse School of Economics (GREMAQ) and EHESS
   Presented by: Pierre Boyer, Toulouse School of Economics
   Discussant: Christiane Schuppert, University of Dortmund
 

A new rationale for cost reimbursement: price regulation with horizontal and vertical differentiation
By -David Bardey (Universidad del Rosario) -Chiara Canta (Toulouse School of Economics)Corresponding author: Chiara Canta, GREMAQ, Manufacture des Tabacs, 21 Allée de Brienne, 31000 Toulouse. chiaracanta@hotmail.com. TEL:+33 05 61 62 46 92. FAX:+33 05 61 22 55 63 -Jean-Marie Lozachmeur (Toulouse School of Economics - IDEI and GREMAQ-CNRS - )
   Presented by: Chiara Canta, Toulouse School of Economics
   Discussant: Pierre Boyer, Toulouse School of Economics
 

Decentralization, Growth and Wasteful Governments
By Christiane Schuppert, University of Dortmund
   Presented by: Christiane Schuppert, University of Dortmund
   Discussant: Chiara Canta, Toulouse School of Economics

Session 59: Ageing and health care expenditures

Session Organizer: Erik Schokkaert, KULeuven
Session Chair: Carsten Colombier, Swiss Federal Finance Administration
Session type: contributed
Date: August 23, 2008
Time: 16:15 - 17:45
 

Health Care in Italy. The National Health System, Expenditure Determinants and Regional Differentials.
JEL codes: I1, H5
By Maura Francese, Banca d'Italia Marzia Romanelli, Banca d'Italia
   Presented by: Maura Francese, Banca d'Italia
   Discussant: Carsten Colombier, Swiss Federal Finance Administration
 

Projecting Health Care Expenditure for Switzerland: Further Evidence against the 'Red Herring' Hypothesis
By Carsten Colombier, Werner Weber Federal Finance Administration Group of Economic Advisors Bundesgasse 3 3006 Bern Switzerland Email: carsten.colombier@efv.admin.ch
   Presented by: Carsten Colombier, Swiss Federal Finance Administration
   Discussant: Maura Francese, Banca d'Italia

Session 60: Taxation and the international location of investment

Session Organizer: Peter Sorensen, University of Copenhagen
Session Chair: Doina Radulescu, University of Munich
Session type: invited
Date: August 23, 2008
Time: 16:15 - 17:45
 

FDI Flows and Company Taxation: A Multilevel Meta‐analysis
JEL codes: E2, F2, H2
By Lars P. Feld, University of Heidelberg Jost H. Heckemeyer, ZEW
   Presented by: Jost Heckemeyer, Centre for European Economic Research
   Discussant: Doina Radulescu, University of Munich
 

Labour Taxation and Foreign Direct Investment
By Peter Egger, Ifo Institue, University of Munich and CESifo Doina Radulescu, University of Munich and CESifo
   Presented by: Doina Radulescu, University of Munich
   Discussant: Jost Heckemeyer, Centre for European Economic Research

Session 61: Economics of housing and land prices

Session Organizer: Firouz Gahvari, Uiversity of Illinois
Session Chair: Alexander Ebertz, ifo Institute
Session type: contributed
Session JEL code: R2
Date: August 23, 2008
Time: 16:15 - 17:45
 

The structure of Housing in Urban Settlements
JEL codes: R10; R14
By Theis Theisen, University of Agder
   Presented by: Theis Theisen, University of Agder
   Discussant: Alexander Ebertz, ifo Institute
 

Equity Aspects of Taxing Housing Capital Appreciation in Korea
By RO, Younghoon, Visiting Professor at School of Economics in Fudan University, Senior Research Fellow in Korea Institute of Public Finance
   Presented by: Younghoon Ro, KIPF
   Discussant: Theis Theisen, University of Agder
 

The Capitalization of Public Services and Amenities into Land Prices - Empirical Evidence from German Communities
By Alexander Ebertz, ifo Institute for Economic Research
   Presented by: Alexander Ebertz, ifo Institute
   Discussant: Younghoon Ro, KIPF

Session 62: Social Insurance and Public Goods

Session Organizer: Efraim Sadka, Tel-Aviv University
Session Chair: Jean-Francois Wen, University of Calgary
Session type: contributed
Date: August 23, 2008
Time: 16:15 - 17:45
 

Changes in the eligibility age for payments of social security benefits under cash-in-advance constraints
JEL codes: D91; E41; H55
By Makoto Hirazawa,Department of Economics,Chukyo University Akira Yakita,Graduate School of Systems and Information Engineering,University of Tsukuba
   Presented by: Makoto Hirazawa, Chukyo University
   Discussant: Jean-Francois Wen, University of Calgary
 

Private Provision of Public Goods between Families
By Jun-ichi Itaya, Department of Economics, Hokkaido University Richard Cornes,Department of Economics, University of Nottingham and The Australian National University Aiko Tanaka, Department of Economics, Hokkaido University
   Presented by: Jun-ichi Itaya, Hokkaido University
   Discussant: Makoto Hirazawa, Chukyo University
 

The Supply of Social Insurance
By Jean-Francois Wen, University of Calgary Francisco Gonzalez, University of Calgary
   Presented by: Jean-Francois Wen, University of Calgary
   Discussant: Jun-ichi Itaya, Hokkaido University

Session 63: Optimal Taxation, Human Capital and Risk

Session Organizer: Bas Jacobs, Erasmus University Rotterdam
Session Chair: Hongyan Yang, University of Konstanz
Session type: contributed
Date: August 23, 2008
Time: 16:15 - 17:45
 

Does a generous welfare state crowd out student effort ? Panel data evidence from international student tests.
JEL codes: H2; I2; C33
By Torberg Falch Department of Economics Norwegian University of Science and Technology Justina AV Fischer Department of Economics Stockholm School of Economics
   Presented by: Justina Fischer, TWI, University of Konstanz
   Discussant: Dirk Schindler, University of Konstanz
 

Optimal Taxation of Human Capital under Uncertainty Reconsidered
By Bas Jacobs, Erasmus University Rotterdam and CESifo Dirk Schindler, Universität Konstanz and CESifo Hongyan Yang, Universität Konstanz
   Presented by: Hongyan Yang, University of Konstanz
   Discussant: Justina Fischer, TWI, University of Konstanz
 

Educational and Wage Risk: Public Insurance and Incentives
By Dirk Schindler Universität Konstanz and CESifo Benjamin Weigert Justus-Liebig-Universität Gießen
   Presented by: Dirk Schindler, University of Konstanz
   Discussant: Hongyan Yang, University of Konstanz

Session 64: Economic Growth and Tax Competition

Session Organizer: Motohiro Sato, Hitotsubashi University
Session Chair: Hyun-Ju Koh, University of Munich
Session type: contributed
Date: August 23, 2008
Time: 16:15 - 17:45
 

Capital Taxation and Economic Performance
JEL codes: H87, E32, O31,
By Martin Zagler, Wirtschaftsuniversität Wien
   Presented by: Martin Zagler, Vienna University of Economics
   Discussant: Marko Koethenbuerger, University of Munich
 

Does Tax Competition Really Promote Growth?
By Marko Koethenbuerger, Ifo Institute and CESifo Ben Lockwood, University of Warwick
   Presented by: Marko Koethenbuerger, University of Munich
   Discussant: Hyun-Ju Koh, University of Munich
 

The Role of Technological Spillovers in an Uneven Subsidy Competition Game
By Rainald Borck, University of Munich and DIW Berlin; Hyun-Ju Koh, University of Munich; Michael Pflüger, University of Passau and IZA Bonn.
   Presented by: Hyun-Ju Koh, University of Munich
   Discussant: Martin Zagler, Vienna University of Economics

Session 65: EU structural funds

Session Organizer: Torben Andersen, University of Aarhus
Session Chair: Maximilian von Ehrlich, University of Munich
Session type: contributed
Date: August 23, 2008
Time: 16:15 - 17:45
 

Does EU Cohesion Policy Work? Evidence from Alternative Econometric Approaches
JEL codes: R11, C21, O47
By Philipp Mohl, Centre for European Economic Research (ZEW) Tobias Hagen, Federal University of Applied Administrative Sciences,
   Presented by: Philipp Mohl, ZEW
   Discussant: Maximilian von Ehrlich, University of Munich
 

Infrastructure Investment and Integration in the EU
By König, Günther, ifo Institute for Economic Research and Universität Paderborn
   Presented by: Günther König, University of Paderborn & ifo Institute
   Discussant: Philipp Mohl, ZEW

Session 66: Soft Budget Constraints

Session Organizer: Robin Boadway, Queen's University
Session Chair: Christophe Kamps, public
Session type: contributed
Date: August 23, 2008
Time: 16:15 - 17:45
 

Fiscal decentralization and public debt
JEL codes: H77, H71, H30
By Thushyanthan Baskaran, University of Heidelberg
   Presented by: Thushyanthan Baskaran, University of Heidelberg
   Discussant: Christophe Kamps, public
 

On the Economics of Ex-Post Transfers in a Federal State: A Mechanism Design Approach
By Martin Altemeyer-Bartscher Chemnitz University of Technology, Department of Economics, Thüringer Weg 7, 09126 Chemnitz, Germany Thomas Kuhn Chemnitz University of Technology, Department of Economics, Thüringer Weg 7, 09126 Chemnitz, Germany
   Presented by: Thomas Kuhn, University of Chemnitz
   Discussant: Thushyanthan Baskaran, University of Heidelberg
 

Dynamic Scoring in an Estimated DSGE Model of the US Economy
By Christophe Kamps, European Central Bank
   Presented by: Christophe Kamps, public
   Discussant: Thomas Kuhn, University of Chemnitz

Session 67: Optimal taxation, efficiency,redistribution

Session Organizer: matti Tuomala, University of Tampere
Session Chair: Guttorm Schjelderup, Norwegian School of Economics and Busine
Session type: contributed
Date: August 23, 2008
Time: 16:15 - 17:45
 

The Open Method of Coordination (OMC) as an Evolutionary Game
JEL codes: H77, H75, C73
By Ana B. Ania, University of Vienna Andreas Wagener, University of Hannover
   Presented by: Andreas Wagener, University of Hannover
   Discussant: Guttorm Schjelderup, Norwegian School of Economics and Busine
 

Are fiscal incentives towards charitable giving efficient: Evidence from France
By Gabrielle Fack, Harvard University, Camille Landais, paris School of Economics
   Presented by: camille landais, Paris School of Economics
   Discussant: Andreas Wagener, University of Hannover
 

Efficiency enhancing taxation in two-sided markets
By Hans Kind Marko Kothenburger Guttorm Schjelderup
   Presented by: Guttorm Schjelderup, Norwegian School of Economics and Busine
   Discussant: camille landais, Paris School of Economics

Session 68: Subsistence Income and Inflation

Session Organizer: Efraim Sadka, Tel-Aviv University
Session Chair: Jason Loughrey, Teagasc RERC
Session type: contributed
Date: August 23, 2008
Time: 16:15 - 17:45
 

Family-Type Subsistence Incomes
JEL codes: I31, I32, C42,
By Christos Koulovatianos, University of Vienna Carsten Schröder, University of Kiel Ulrich Schmidt, University of Kiel
   Presented by: Carsten Schröder, University of Kiel
   Discussant: Jason Loughrey, Teagasc RERC
 

The Welfare Impact of Irish Inflation 1987-2007
By Jason Loughrey - Teagasc Rural Economy Research Centre Cathal O’Donoghue - Teagasc Rural Economy Research Centre
   Presented by: Jason Loughrey, Teagasc RERC
   Discussant: Carsten Schröder, University of Kiel

Session 69: Retirement issues

Session Organizer: Richard Disney, University of Nottingham
Session Chair: Jan-Maarten Van Sonsbeek, Ministry of Social Affairs & Employment
Session type: contributed
Date: August 23, 2008
Time: 16:15 - 17:45
 

Early Retirement in Germany: Loss of income and lifetime?
JEL codes: H55, J14, J26
By Stephan Kuehntopf, Rostock Centre for the Study of Demographic Change and University of Rostock Thusnelda Tivig, Rostock Centre for the Study of Demographic Change and University of Rostock
   Presented by: Stephan Kuehntopf, University of Rostock
   Discussant: Jan-Maarten Van Sonsbeek, Ministry of Social Affairs & Employment
 

The Decision (Not) to Annuitize: Evidence from a Large Policy Experiment
By Monika Bütler, University of St. Gallen, Cesifo & CEPR Stefan Staubli, University of St. Gallen Maria Grazia Zito, University of St. Gallen
   Presented by: Monika Bütler, University of St. Gallen
   Discussant: Stephan Kuehntopf, University of Rostock
 

Micro simulations on the effects of ageing-related policy measures
[slides]
By Jan-Maarten van Sonsbeek, Department of Social Affairs and Employment.
   Presented by: Jan-Maarten Van Sonsbeek, Ministry of Social Affairs & Employment
   Discussant: Monika Bütler, University of St. Gallen

Session 70: Tax corruption and tax compliance

Session Organizer: Massimo Bordignon, Catholic University of Milan
Session Chair: Carsten Gerrits, Helmut-Schmidt-University
Session type: invited
Date: August 24, 2008
Time: 9:00 - 11:00
 

The Intriguing Nexus between Corruption and Capital Account Restrictions
JEL codes: F33, H26, H31
By Axel Dreher, ETH Zurich, KOF Zurich Lars Siemers, RWI Essen
   Presented by: Lars-H. Siemers, RWI Essen
   Discussant: Sebastian Eichfelder, Free University Berlin
 

Tax compliance costs and its determinants: Evidence from German businesses
By Sebastian Eichfelder, Research assistant at the "`Institut für Betriebswirtschaftliche Prüfungs- und Steuerlehre"' (Institute of Accounting and Tax Management), Prof. Dr. Schult, Freie Universität Berlin; Michael Schorn, Partner of the "`Institut für Wirtschafts- und Politikforschung (IWP)"', Köln
   Presented by: Sebastian Eichfelder, Free University Berlin
   Discussant: Lars-H. Siemers, RWI Essen
 

Making sense of corruption: Hobbesian jungle, bribery as an auction, and DUP activities
By Beckmann, Klaus Professor of public economics at Helmut Schmidt University (UniBw) Hamburg/Germany Gerrits, Carsten research fellow at Helmut Schmidt University (UniBw) Hamburg/Germany
   Presented by: Carsten Gerrits, Helmut-Schmidt-University
   Discussant: Benny Geys, Wissenschaftszentrum Berlin für Sozialforschung (WZB)
 

MIMIC Models, Cointegration and Error Correction: The Shadow Economies in France and the UK
By Andreas Buehn Friedrich Schneider
   Presented by: Friedrich Schneider, University of Linz

Session 71: Outcomes in Federations

Session Organizer: Robin Boadway, Queen's University
Session Chair: Benjamin Lockwood, Warwick
Session type: contributed
Date: August 24, 2008
Time: 9:00 - 11:00
 

The role of economic openness on the vertical structure of the public sector
JEL codes: H77, H50, H11
By Paolo Liberati, University of Urbino Antonio Scialà, University of Padua
   Presented by: Antonio Scialà, University of Padua
   Discussant: Benjamin Lockwood, Warwick
 

Are jurisdictions with the median voter and median inequality favored?
By Santanu Gupta, XLRI, School of Business and Human Resources, Jamshedpur, India Raghbendra Jha, Australian National University, Canberra, Australia
   Presented by: SANTANU GUPTA, XLRI SCHOOL OF BUSINESS & HUMAN RESOURCE
   Discussant: Antonio Scialà, University of Padua
 

Voting, Lobbying, and the Decentralization Theorem
By Ben Lockwood University of Warwick and CEPR
   Presented by: Benjamin Lockwood, Warwick
   Discussant: SANTANU GUPTA, XLRI SCHOOL OF BUSINESS & HUMAN RESOURCE

Session 72: Social Security Reforms

Session Organizer: Sergi Jimenez-Martin, Pompeu Fabra University
Session Chair: Pietro Rizza, Banca d'Italia
Session type: contributed
Date: August 24, 2008
Time: 9:00 - 11:00
 

Simulating Public Pension Reform in an Aging Japan
JEL codes: H20, C68
By Akira Okamoto (Okayama University) Toshihiko Shima (University of Tokyo) Tomoyuki Nakajima (Kyoto University)
   Presented by: Akira Okamoto, Okayama University
   Discussant: Pietro Rizza, Banca d'Italia
 

Policy Risk in Action: Pension Reforms and Social Security Wealth in Hungary, Czech Republic and Slovakia
By Juraj Kopecsni - Institute of Economic Studies, Charles University, Prague Libor Dusek - CERGE-EI, Prague
   Presented by: Juraj Kopecsni, Charles University
   Discussant: Akira Okamoto, Okayama University
 

WILL WE TREAT FUTURE GENERATIONS FAIRLY? ITALIAN FISCAL POLICY THROUGH THE PRISM OF GENERATIONAL ACCOUNTING
By Pietro Rizza, Banca d'Italia (research department) Pietro Tommasino, Banca d'Italia (research department)
   Presented by: Pietro Rizza, Banca d'Italia
   Discussant: Juraj Kopecsni, Charles University

Session 73: European Union

Session Organizer: ,
Session Chair: Sijbren Cnossen, Maastricht University
Session type: contributed
Date: August 24, 2008
Time: 9:00 - 11:00
 

Who’s afraid of an EU tax and why? - Determinants of tax preferences in the European Parliament
JEL codes: F 53, H 20, H77
By Friedrich Heinemann, ZEW Philipp Mohl, ZEW Steffen Osterloh, ZEW
   Presented by: Steffen Osterloh, ZEW
   Discussant: Sijbren Cnossen, Maastricht University
 

Patterns of Welfare State Indicators in the EU: Is There Convergence?
By Koen Caminada, Leiden University, The Netherlands. Kees Goudswaard, Leiden University, The Netherlands. Olaf van Vliet, Leiden University, The Netherlands.
   Presented by: Koen Caminada, public
   Discussant: Steffen Osterloh, ZEW
 

Solutions to VAT Coordination Issues in the European Union
By Sijbren Cnossen
   Presented by: Sijbren Cnossen, Maastricht University
   Discussant: Charles Blankart, Humboldt-University

Session 74: Local and National Public Goods

Session Organizer: Vincenzo Galasso, IGIER - Università Bocconi
Session Chair: Frans van Winden, University of Amsterdam
Session type: contributed
Date: August 24, 2008
Time: 9:00 - 11:00
 

Voting on Devolution in a Federal Country with a Bicameral National System
JEL codes: H1; H71; H77
By Grazzini Lisa, University of Florence Petretto Alessandro, University of Florence
   Presented by: Lisa Grazzini,
   Discussant: Frans van Winden, University of Amsterdam
 

The Private Provision of Public Inputs
By Julio R. Robledo University of Nottingham
   Presented by: Julio Robledo, University of Nottingham
   Discussant: Lisa Grazzini,
 

After the war: an experimental study of post-conflict behavior
By Juan Lacomba, Francisco Lagos, Ernesto Reuben, and Frans van Winden
   Presented by: Frans van Winden, University of Amsterdam
   Discussant: Julio Robledo, University of Nottingham

Session 75: Taxation and corporate financial policy

Session Organizer: Peter Sorensen, University of Copenhagen
Session Chair: Michael Stimmelmayr, CES, University of Munich
Session type: contributed
Date: August 24, 2008
Time: 9:00 - 11:00
 

The Ex-Dividend-Day Effect and the German Tax Reform of 2000/2001
JEL codes: G12, G35, H22
By Tina Klautke, Johann Wolfgang Goethe Universität Frankfurt
   Presented by: Tina Klautke, Goethe University
   Discussant: Michael Stimmelmayr, CES, University of Munich
 

Can Firms choose their Leverage? - Tax Planning for Implementing Tax Induced Debt Finance
By Martin Ruf, Mannheim University
   Presented by: Martin Ruf, Mannheim University
   Discussant: Tina Klautke, Goethe University
 

Capital Structure, Corporate Taxation and Firm Age
By Michael Pfaffermayr, Faculty of Economics and Statistics, University of Innsbruck Matthias Stöckl, Faculty of Economics and Statistics, University of Innsbruck Hannes Winner, Faculty of Economics and Statistics, University of Innsbruck
   Presented by: Matthias Stöckl, University of Innsbruck
   Discussant: Martin Ruf, Mannheim University
 

Corporate Taxation in an Agency Model of Corporate Behaviour
By Koethenbuerger Marko, ifo Institute and CESifo Stimmelmayr Michael, CES University of Munich and CESifo
   Presented by: Michael Stimmelmayr, CES, University of Munich
   Discussant: Matthias Stöckl, University of Innsbruck

Session 76: Incidence of Public Policy

Session Organizer: Efraim Sadka, Tel-Aviv University
Session Chair: Robert Haveman, University of Wisconsin, Madison
Session type: contributed
Date: August 24, 2008
Time: 9:00 - 11:00
 

Construction and Applications of a Micro-Based Pseudo-Panel Data Set
JEL codes: D3, I3
By Family Name: SUNG First Name: MYUNG JAE
   Presented by: Myung Jae Sung, Korea Institute of Public Finance
   Discussant: Robert Haveman, University of Wisconsin, Madison
 

The impact of copayment on the income of users of care services for people with dependency:An approach to the case of Spain
By Julia Montserrat University Ramon Llull (Spain)
   Presented by: JULIA MONTSERRAT, University Ramon Llull
   Discussant: Myung Jae Sung, Korea Institute of Public Finance
 

Incidence Analysis of the State Budget Expenditures. Case of the Czech Republic
By SLINTAKOVA, Barbora University of Economics Prague, W. Churchill sq. 4, 130 67 Prague, the Czech Republic, barbora@vse.cz
   Presented by: Barbora Slintakova, University of Economics Prague
   Discussant: JULIA MONTSERRAT, University Ramon Llull
 

Long Term Effects of Public Low-Income Housing Vouchers on Work, Earnings, and Neighborhood Quality
[slides]
By Robert Haveman Barbara Wolfe University of Wisconsin-Madison
   Presented by: Robert Haveman, University of Wisconsin, Madison
   Discussant: Barbora Slintakova, University of Economics Prague

Session 77: Ageing and distribution

Session Organizer: Richard Disney, University of Nottingham
Session Chair: Risto Vaittinen, Finnish Centre for Pensions
Session type: contributed
Date: August 24, 2008
Time: 9:00 - 14:00
 

Incomes and inequality in the long run: the case of German elderly
JEL codes: D31, H31, H55,
By Timm Bönke, Freie Universitaet Berlin Carsten Schröder, Christian-Albrechts-Universität of Kiel Katharina Schulte, Christian-Albrechts-Universität of Kiel
   Presented by: Timm Boenke, Freie Universitaet Berlin
   Discussant: Risto Vaittinen, Finnish Centre for Pensions
 

"Intergenerational Transfers and Life-cycle Consumption in Finland"
By Risto Vaittinen,The Finnish Centre for Pensions Reijo Vanne,The Finnish Pension Alliance
   Presented by: Risto Vaittinen, Finnish Centre for Pensions
   Discussant: Timm Boenke, Freie Universitaet Berlin

Session 78: Taxation and welfare

Session Organizer: matti Tuomala, University of Tampere
Session Chair: Wolfram Richter, University of Dortmund
Session type: contributed
Date: August 24, 2008
Time: 9:00 - 11:00
 

Optimal Consumption and Taxation of Housing - A Life Cycle Approach
[slides]
By Ulrich van Suntum University of Muenster
   Presented by: Ulrich van Suntum, University of Muenster
   Discussant: Wolfram Richter, University of Dortmund
 

Discounting and welfare analysis over time: Choosing the 'eta'.
By Wolfgang Buchholz, University of Regensburg Jan Schumacher, University of Regensburg
   Presented by: Wolfgang Buchholz, University of Regensburg
   Discussant: Ulrich van Suntum, University of Muenster
 

Efficient Tax Policy Ranks Education Higher Than Saving
By Wolfram F. Richter, University of Dormtund
   Presented by: Wolfram Richter, University of Dortmund
   Discussant: Wolfgang Buchholz, University of Regensburg

Session 79: Fiscal Competition with Differential Taxation and Enfrocement

Session Organizer: Motohiro Sato, Hitotsubashi University
Session Chair: Kosuke Oshima, Univ. of Marketing & Distribution Sciences
Session type: contributed
Date: August 24, 2008
Time: 9:00 - 11:00
 

TAX COMPETITION OR TAX INNOVATION?: AN EMPIRICAL ANALYSIS OF INTERDEPENDENCE IN TAX AUDITING POLICIES
By Jose Mª Duran, Universitat de Barcelona & IEB Alejandro Esteller, Universitat de Barcelona & IEB
   Presented by: Alejandro Esteller-More, University of Barcelona-IEB
   Discussant: Sebastian Kessing, University of Warwick
 

Discriminatory Indirect Taxation in International Tax Competition
By Sebastian G. Kessing (European Commission, Free University of Berlin
   Presented by: Sebastian Kessing, University of Warwick
   Discussant: Kosuke Oshima, Univ. of Marketing & Distribution Sciences
 

Extensions of the Model of Preferential Tax Regimes: Harmful or Useful?
By Kosuke Oshima, University of Marketing and Distribution Sciences
   Presented by: Kosuke Oshima, Univ. of Marketing & Distribution Sciences
   Discussant: Alejandro Esteller-More, University of Barcelona-IEB

Session 80: Fertility, child benefits and labor force participation

Session Organizer: Efraim Sadka, Tel-Aviv University
Session Chair: Karin Edmark, IFAU
Session type: contributed
Date: August 24, 2008
Time: 9:00 - 11:00
 

The Effects of the Size of the Public Sector on Fertility
JEL codes: E21, E32
By Mikku Puhakka, University of Oulu Matti Viren, University of Turku
   Presented by: Matti Viren, University of Turku
   Discussant: Karin Edmark, IFAU
 

Women participation and caring decisions: do different institutional frameworks matter? A comparison between Italy and The Netherlands
By Flavia Coda Moscarola CeRP-Collegio Carlo alberto
   Presented by: Flavia Coda Moscarola, CeRP
   Discussant: Matti Viren, University of Turku
 

Does growing up with parents on welfare affect children’s future welfare benefit receipt?
By Karin Edmark, The Institute for Labour Market Policy Evaluation (IFAU)
   Presented by: Karin Edmark, IFAU
   Discussant: Flavia Coda Moscarola, CeRP

Session 81: The political economy of income redistribution and health care provision

Session Organizer: Georges Casamatta, University of Toulouse
Session Chair: Christopher Ellis, University of Oregon
Session type: contributed
Date: August 24, 2008
Time: 9:00 - 11:00
 

Still a Director's Law? On the Political Economy of Income Redistribution
JEL codes: D78, I30, H75
By Jan Schnellenbach Lars P. Feld
   Presented by: Jan Schnellenbach, University of Heidelberg
   Discussant: Sophia Delipalla, University of Macedonia
 

The political economy of health insurance with adverse selection
[slides]
By Sophia Delipalla Owen O'Donnell University of Macedonia, Greece
   Presented by: Sophia Delipalla, University of Macedonia
   Discussant: Christopher Ellis, University of Oregon
 

Gradual Franchise Extension and Growth
[slides]
By Christopher J. Ellis - University of Oregon
   Presented by: Christopher Ellis, University of Oregon
   Discussant: Jan Schnellenbach, University of Heidelberg

Session 82: Unions

Session Organizer: Nicolas Marceau, University of Quebec at Montreal
Session Chair: Thorsten Upmann, University of Bielefeld
Session type: invited
Date: August 24, 2008
Time: 9:00 - 11:00
 

Subsidizing extra jobs: promoting employment by taming the unions
JEL codes: H25, J38, J68
By Andreas Knabe, Otto-von-Guericke University Magdeburg Ronnie Schöb, Freie Universität Berlin
   Presented by: Ronnie Schöb, Freie Univeristaet Berlin
   Discussant: Thorsten Upmann, University of Bielefeld
 

Wage taxation in the presence of unionised labour and internationally mobile firms
By Silvia Rocha-Akis Vienna University of Economics and BA
   Presented by: Silvia Rocha-Akis, Vienna University of Economics an BA
   Discussant: Ronnie Schöb, Freie Univeristaet Berlin
 

Labour Unions --- To Unite or to Separate?
By Thorsten Upmann
   Presented by: Thorsten Upmann, University of Bielefeld
   Discussant: Silvia Rocha-Akis, Vienna University of Economics an BA

Session 83: Empirical evidence on fiscal policy

Session Organizer: Torben Andersen, University of Aarhus
Session Chair: Alvaro Pina, ISEG/UTL
Session type: invited
Date: August 24, 2008
Time: 9:00 - 11:00
 

Cyclical Asymmetry in Fiscal Variables
JEL codes: E62, H6
By Fabrizio Balassone, Banca d'Italia Maura Francese, Banca d'Italia Stefania Zotteri, Banca d'Italia
   Presented by: Stefania Zotteri, Banca d'Italia
   Discussant: Alvaro Pina, ISEG/UTL
 

non-linear adjustments in fiscal policy.
By Gabriella Legrenzi Keele University, CESifo, Rimini Centre for Economic Analysis Costas Milas Keele University
   Presented by: Gabriella Legrenzi, Keele University
   Discussant: Stefania Zotteri, Banca d'Italia
 

Assessing the Impact of Public Spending on Growth: an empirical analysis for seven fast growing countries
By Blanca Moreno-Dodson, Senior Economist, The World Bank
   Presented by: Blanca Moreno-Dodson, World Bank
   Discussant: Gabriella Legrenzi, Keele University
 

The political economy of EDP fiscal forecasts: an empirical assessment
By Álvaro Pina, ISEG/Technical Univ. Lisbon and UECE Nuno Venes, ISEG/Technical Univ. Lisbon and Univ. Lusíada
   Presented by: Alvaro Pina, ISEG/UTL
   Discussant: Blanca Moreno-Dodson, World Bank

Session 84: Efficient taxation

Session Organizer: matti Tuomala, University of Tampere
Session Chair: Andrea Schneider, Helmut Schmidt University, Hamburg
Session type: contributed
Date: August 25, 2008
Time: 9:00 - 11:00
 

Why and how should child care be subsidized?
JEL codes: H21,H24,H31,H42
By Sören Blomquist, Dept. of Economics, Uppsala University Vidar Christiansen, Dept. of Economics, Oslo University, Lars Lindvall, Dept. of Economics, Uppsala University Luca Micheletto,Faculty of Law, State University of Milan and EconPubblica, L. Bocconi University, Milan, I
   Presented by: Sören Blomquist, Uppsala University
   Discussant: Andrea Schneider, Helmut Schmidt University, Hamburg
 

Tagging
By Helmuth Cremer Toulouse School of Economics (IDEI and GREMAQ) Firouz Gahvari Department of Economics University of Illinois at Urbana-Champaign Jean-Marie Lozachmeur Toulouse School of Economics(IDEI and GREMAQ-CNRS)
   Presented by: Jean-Marie Lozachmeur, Toulouuse School of Economics
   Discussant: Sören Blomquist, Uppsala University
 

Redistributive taxation vs. education subisdies: fostering education in an intergeneration model
By Andrea Schneider Institute of Public Finance Helmut Schmidt University, Hamburg
   Presented by: Andrea Schneider, Helmut Schmidt University, Hamburg
   Discussant: Jean-Marie Lozachmeur, Toulouuse School of Economics

Session 85: Pension reforms and risks

Session Organizer: Sergi Jimenez-Martin, Pompeu Fabra University
Session Chair: Andrea Tiseno, Banca d'Italia
Session type: contributed
Date: August 25, 2008
Time: 9:00 - 11:00
 

Are we unable to work until 67 - or do we just not want to? An experimental study of public opposition against pension reforms
JEL codes: J10, H30, H55
By Beatrice Scheubel, Center for Economic Studies, University of Munich Daniel Schunk, Institute for Empirical Research in Economics, University of Zürich Joachim Winter, Department of Economics, University of Munich
   Presented by: Beatrice Scheubel, University of Munich, Center for Economic Studies
   Discussant: Andrea Tiseno, Banca d'Italia
 

Sustainability by increased financial market risk-taking? A stochastic analysis of the Finnish pension system
By Jukka Lassila, ETLA Tarmo Valkonen, ETLA
   Presented by: Tarmo Valkonen, ETLA
   Discussant: Beatrice Scheubel, University of Munich, Center for Economic Studies
 

The Effect of Pension Benefit Guarantee Insurance on Pension Plan Management
By Mario Jametti, York University, Canada
   Presented by: Mario Jametti, York University
   Discussant: Tarmo Valkonen, ETLA
 

HOUSEHOLD INVESTMENT IN PENSION FUNDS: THE ITALIAN EXPERIENCE
By Monica Paiella - University of Naples “Parthenope”, Economics Department Andrea Tiseno - Bank of Italy, Research Department
   Presented by: Andrea Tiseno, Banca d'Italia
   Discussant: Mario Jametti, York University

Session 86: Dynamic tax competition and fiscal sustainability

Session Organizer: Motohiro Sato, Hitotsubashi University
Session Chair: Athanassios Pitsoulis, Technical University of Brandenburg
Session type: contributed
Date: August 25, 2008
Time: 9:00 - 11:00
 

Open-loop and feed-back equilibrium of a tax competition model
JEL codes: H00; H87; H3
By Fernando M. M. Ruiz, Facultés Universitaires Catholiques de Mons (FUCaM), Belgium.
   Presented by: Fernando Ruiz, FUCaM
   Discussant: Erling Holmøy, Statistics Norway
 

Can welfare states outgrow their fiscal sustainability problems?
By Erling Holmøy Statistics Norway, Research Department
   Presented by: Erling Holmøy, Statistics Norway
   Discussant: Athanassios Pitsoulis, Technical University of Brandenburg
 

Stubborn Conservatives, Tax Competition, and Strategic Deficits
By Athanassios Pitsoulis, Brandenburg University of Technology Jens Peter Siebel, University of Applied Sciences Kaiserslautern
   Presented by: Athanassios Pitsoulis, Technical University of Brandenburg
   Discussant: Fernando Ruiz, FUCaM

Session 87: public spending efficiency

Session Organizer: Joan Muysken, University of Maastricht
Session Chair: Bas Jacobs, Erasmus University Rotterdam
Session type: contributed
Date: August 25, 2008
Time: 9:00 - 11:00
 

Does it pay to have a balanced government budget?
By Alfred Greiner
   Presented by: Alfred Greiner, Bielefeld University
   Discussant: Bas Jacobs, Erasmus University Rotterdam
 

Refocusing the EU budget – an institutional view
By Charles B. Blankart Humboldt University Gerrit B. Koester Humboldt University
   Presented by: Charles Blankart, Humboldt-University
   Discussant: Alfred Greiner, Bielefeld University
 

Going NUTS - The Effect of EU Structural Funds on Regional Performance
By Sascha O. Becker (LMU Munich, CESifo) Peter Egger (LMU Munich, ifo and CESifo) Maximilian von Ehrlich (LMU Munich) Robert Fenge (ifo and CESifo)
   Presented by: Maximilian von Ehrlich, University of Munich
   Discussant: Charles Blankart, Humboldt-University
 

Is Prescott Right? Welfare State Policies and the Incentives to Work, Learn and Retire
By Bas Jacobs - Erasmus University Rotterdam
   Presented by: Bas Jacobs, Erasmus University Rotterdam
   Discussant: Maximilian von Ehrlich, University of Munich

Session 88: Private provision of Public Goods

Session Organizer: Robin Boadway, Queen's University
Session Chair: Gebhard Kirchgässner, University of St. Gallen
Session type: contributed
Date: August 25, 2008
Time: 9:00 - 11:00
 

How Price Elastic is Giving in an Extensive Welfare State? - The Case of Germany
By Sarah Borgloh, ZEW Mannheim Friedrich Heinemann, ZEW Mannheim
   Presented by: Sarah Borgloh, Centre for European Economic Research
   Discussant: Gebhard Kirchgässner, University of St. Gallen
 

On Minimal Morals
By GEBHARD KIRCHGÄSSNER University of St. Gallen Swiss Institute of International Economics and Applied Economic Analysis, Leopoldina and CESifo
   Presented by: Gebhard Kirchgässner, University of St. Gallen
   Discussant: Sarah Borgloh, Centre for European Economic Research

Session 89: Country studies

Session Organizer: Richard Disney, University of Nottingham
Session Chair: Raffaela Giordano, Banca d'Italia
Session type: contributed
Date: August 25, 2008
Time: 9:00 - 11:00
 

Czech Pension Policy
JEL codes: H 55
By Bojka Hamernikova Jaroslav Vostatek
   Presented by: Bojka Hamernikova, Institute of Finance and Administration
   Discussant: Raffaela Giordano, Banca d'Italia
 

The impact of the demographic factors on the public pension expenditure in Poland between 2005 and 2030
By Prof. Ph.D. Jan Paradysz University of Economics in Poznan Al. Niepodległości 10 60-967 Poznan Poland jan.paradysz@ae.poznan.pl and Central Statistical Office Warsaw Poland Ph.D. Grzegorz Paluszak University of Economics in Poznan Al. Niepodległości 10 60-967 Poznan Poland g.paluszak@ae.poznan.pl
   Presented by: Grzegorz Tadeusz Paluszak, University of Economics
   Discussant: Bojka Hamernikova, Institute of Finance and Administration
 

The Public Sector Pay Gap in Italy
[slides]
By Raffaela Giordano, Bank of Italy
   Presented by: Raffaela Giordano, Banca d'Italia
   Discussant: Grzegorz Tadeusz Paluszak, University of Economics

Session 90: Fiscal policy in the EMU

Session Organizer: Torben Andersen, University of Aarhus
Session Chair: Vratislav Izak, University of Economics
Session type: contributed
Date: August 25, 2008
Time: 9:00 - 11:00
 

Inflation and Unemployment in a Monetary Union
JEL codes: E63, F33, F41
By Professor Michael Carlberg Department of Economics Helmut Schmidt University Holstenhofweg 85 D-22043 Hamburg Germany
   Presented by: Michael Carlberg, Helmut-Schmidt-University
   Discussant: Vratislav Izak, University of Economics
 

Ageing, debt and inflation in a monetary union
By Yvonne Adema, Tilburg University
   Presented by: Yvonne Adema, Tilburg University
   Discussant: Michael Carlberg, Helmut-Schmidt-University
 

Primary balance, public debt and fiscal variables in postsocialist members of the European Union
By Vratislav Izak University of Economics, prague
   Presented by: Vratislav Izak, University of Economics
   Discussant: Yvonne Adema, Tilburg University

Session 91: Migration and Redistribution

Session Organizer: Efraim Sadka, Tel-Aviv University
Session Chair: Markus Zimmer, University of Munich
Session type: contributed
Date: August 25, 2008
Time: 9:00 - 11:00
 

Native Welfare Losses from High Skilled Immigration
JEL codes: F22,J5,H53,J65
By Prof. Dr. Alexander Kemnitz, TU Dresden
   Presented by: Alexander Kemnitz, TU Dresden
   Discussant: Markus Zimmer, University of Munich
 

Winners and Losers Along the World’s Demographic Transition
By Hans Fehr, University of Wuerzburg Sabine Jokisch, Ulm University Laurence J. Kotlikoff, Boston University and NBER
   Presented by: Sabine Jokisch, Ulm University
   Discussant: Sinikka Hamalainen, University of Tampere
 

Income inequality within and between European countries
By Judith Niehues, Center for Public Economics, University of Cologne, Germany
   Presented by: Judith Niehues, University of Cologne
   Discussant: Sabine Jokisch, Ulm University
 

Network Effects on Domestic Migration Flows Across Germany
By Markus Zimmer, Center for Economic Studies at the University of Munich
   Presented by: Markus Zimmer, University of Munich
   Discussant: Judith Niehues, University of Cologne

Session 92: International Tax Competition and FDI

Session Organizer: Motohiro Sato, Hitotsubashi University
Session Chair: Andreas Haufler, University of Munich
Session type: contributed
Date: August 25, 2008
Time: 9:00 - 11:00
 

Foreign Direct Investment in Europe: Tax Competition and Agglomeration Economics
JEL codes: F21; F23; H2
By Åsa Hansson, Department of Economics, Lund University, Sweden & Ratio Karin Olofsdotter, Department of Economics, Lund University, Sweden
   Presented by: Asa Hansson, Lund University
   Discussant: Maksym Ivanyna, BGPE
 

Tax competition and governmental efficiency: Theory and evidence
By Maksym Ivanyna, Bavarian Graduate Program in Economics, Germany, Michigan State University, USA
   Presented by: Maksym Ivanyna, BGPE
   Discussant: Asa Hansson, Lund University

Session 93: International capital tax competition

Session Organizer: Peter Sorensen, University of Copenhagen
Session Chair: Clemens Fuest, University of Cologne
Session type: contributed
Date: August 25, 2008
Time: 9:00 - 11:00
 

Competition for FDI with vintage investment and agglomeration advantages
JEL codes: F21, H71
By Kai A. Konrad, Free University of Berlin and Social Science Research Center Berlin (WZB) Dan Kovenock, Purdue University
   Presented by: Kai Konrad, Social Science Research Center Berlin (W
   Discussant: Clemens Fuest, University of Cologne
 

On capital and profit tax competition
By Thomas Eichner University of Bielefeld
   Presented by: Thomas Eichner, University of Bielefeld
   Discussant: Kai Konrad, Social Science Research Center Berlin (W
 

Tax Competition - Greenfield Investment versus Mergers and Acquisitions
By Johannes Becker, University of Cologne Clemens Fuest, University of Cologne
   Presented by: Clemens Fuest, University of Cologne
   Discussant: Thomas Eichner, University of Bielefeld

Session 94: Female Labour Market Participation

Session Organizer: Nicolas Marceau, University of Quebec at Montreal
Session Chair: Seokjin Woo, Korea Institute of Public Finance
Session type: contributed
Date: August 25, 2008
Time: 9:00 - 11:00
 

The Rise in Female Employment and the Role of Tax Incentives
JEL codes: J21,H24.
By Håkan Selin Uppsala University
   Presented by: Håkan Selin, Uppsala University
   Discussant: Seokjin Woo, Korea Institute of Public Finance
 

The Effects of Pro-natal Policies on Fertility, Labor Supply, and Marriage of Korean Women
By Seokjin Woo, Korea Institute of Public Finance
   Presented by: Seokjin Woo, Korea Institute of Public Finance
   Discussant: Håkan Selin, Uppsala University

This program was last updated on 2008-08-20 2:57:31 EDT