IESE Tax Conference 2025

June 16-17, 2025

The IESE Tax Conference will take place on June 16 & 17, 2025 at the IESE North Campus in Barcelona.

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

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

Registration

Agenda.

June 16, 2025 (Q-102, North Campus)

 

9:15 a.m. – Registration and Welcome

  • Martin Jacob, IESE Business School

9:30 a.m. – Session 1 Tax Complexity and Dividend Capturing

  • Oliver Zhen Li, National University of Singapore
  • Yupeng Lin, National University of Singapore
  • Hong Tu, Nankai University
  • Ximing Yin, Hunan University

Discussant: Svea Holtmann, University of Mannheim

10:15 a.m. – Session 2 Having Your Cake and Eating It Too: Do Innovation Tax Incentives Increase Both the Quantity and Efficiency of Innovation?

  • Nathan C. Goldman, North Carolina State University
  • Stephen J. Lusch, University of Kentucky
  • Arthur Stenzel, NHH – Norwegian School of Economics

Discussant: Lisa Hillmann, WHU – Otto Beisheim School of Management

11:00 a.m.  – Coffee break

11:30 a.m.  – Session 3  On Income Shifting

Paper 1 “Can Public SEC Filings Enable Tax-Motivated Income Shifting?

  • Lisa De Simone, University of Texas at Austin
  • Brian Grant, Villanova University
  • Stefan Richter, University of Illinois at Urbana-Champaign
  • Bridget Stomberg, Indiana University

Paper 2 “Matching Tax Returns and Financial Statement Data to Measure Income Shifting”

  • Harald Amberger, Ruby Doeleman, and Stefanie Pendl, all WU Vienna

Paper 3 “Anatomy of Profit Shifting, Revenue Implications and Distributional Effects”

  • Giulia Aliprandi, Paris School of Economics
  • Alice Chiocchetti, Paris School of Economics
  • Manon Francois, Stanford GSB
  • Laure Heidmann, CREST

13:00 p.m. – Lunch

14:00 p.m. – Session 4 Competitive externalities of US government economic development subsidies

  • Elisa Casi, Costanza Cincotta, both NHH Norwegian School of Economics
  • Allison Koester, Georgetown University

Discussant: Panagiotis Karavitis, Adam Smith Business School

2:45 p.m. – Break

3:00 p.m. – Sessión 5 Tax Arbitration and Foreign Direct Investments: A Comparison between Developed and Developing Countries

  • Christof Beuselinck and Xixi Zhang, both IESEG School of Management

 Discussant: Ya Kang, Chinese University of Hong Kong

4:00 p.m. – Coffee break

4:30 p.m. – Session 6 Papers on Taxes in Lending & Loan Pricing

Paper 1. “Tax Shields Under Siege: The Effect of Limiting Interest Deductibility on Commercial Lending Terms”

  • Edward L. Maydew, University of North Carolina at Chapel Hill,
  • Matthew A. Phillips and Zirui Song, both MIT

Paper 2. “The pass-through of corporate tax cuts to consumer loans: Evidence from the TCJA”

  • João Granja, University of Chicago
  • Fabian Nagel, Northwestern University
  • Arndt Weinrich, Erasmus University

5:30 p.m. – Reception, North Campus

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

June 17, 2025 (Q-102, North Campus)

9:30 a.m. – Session 7 Tax Avoidance and Anti-Tax Avoidance Rules

Paper 1. “Government Ownership, Tax Disclosure Opacity, and Corporate Tax Avoidance”

  • Travis Chow, University of Hong Kong
  • Bin Ke, National University of Singapore
  • Hongqi Yuan, Fudan University
  • Yao Zhang, Tongji University

Paper 2. “In the Spotlight: The Effect of CSR Ratings on Tax Avoidance and Tax Transparency”

  • Tobias Bornemann, WU Vienna

Paper 3 Real Effects of Earnings Stripping Rules

  • Lisa De Simone, University of Texas at Austin
  • Henning Giese, Paderborn University
  • Reinald Koch and Christoph Rehrl, both Catholic University of Eichstaett-Ingolstadt

10:30 a.m. – Short break

10:45 a.m. – Session 8 Offshore Data Leaks and Reputation Repair

  • Katarzyna Bilicka, Utah State University
  • Simone Traini, NHH – Norwegian School of Economics

Discussant: Leslie Robinson, Dartmouth College

11:30 a.m Short Break

11:45 a.m. – Session 9 Retail Consumer Responses to Corporate Negative Tax News: Evidence from Impacted Firms and their Competitors

  • Preetika Joshi, McGill University
  • Allison Koester, Georgetown University

Discussant: Antonio De Vito, University of Bologna

12:30 p.m. – Lunch and departure

 

OPTIONAL:

1:30 p.m. – Guided tour of the old part of the city

Accommodation.

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

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