IESE Tax Conference 2026

March 22, 2026: Submission deadline.

April 4, 2026: Notification of paper acceptance or rejection.

May 28, 2026: Registration deadline for presenters of accepted papers.

June 1, 2026: IESE Tax Conference starts.

All interested researchers are invited to submit their papers for presentation at the IESE Tax Conference by March 22, 2026, via the online submission platform.

Paper submissions should be in PDF format including a title page with all the author information.

If you have any questions about the Conference, please feel free to contact us at MJacob@iese.edu & eribes@iese.edu

Agenda

Monday, June 1

08:45 a.m. Registration

09:15 a.m. Welcome Addresses and Introduction

• Martin Jacob, IESE Business School

09:30 a.m. Tariff Adjustments, Benchmark Dispersion and Profit Shifting Responses

• Preetika Joshi, McGill University
• Devan Mescall, University of Saskatchewan
• Leslie Robinson, Dartmouth College
• Cinthia Valle Ruiz, IE University

Discussant: Farid Toubal, University of Paris Dauphine

10:15 a.m. From Cayman to Main Street: Offshore Accounts and Bank Balance Sheet Effects

• Ben Charoenwong, INSEAD
• Hansol Jang, National University of Singapore

Discussant: Simone Traini, NHH Bergen

11:00 a.m.: Coffee Break

11:30 a.m. Non-Income Taxes

Paper 1. How (Not) to Tax Sunshine: Investment Responses to Tax Compliance Costs on Non-Commercial Rooftop Photovoltaic Systems

• Drahomir Klimsa, European University Viadrina
• Sofie Luitz, Mario Rieger, Robert Ullmann, all three University of Augsburg

 Paper 2. Political Incentives in Local Tax Setting: Evidence from the German Property Tax Reform

• Ramona Müller and Matthias Wrede, Friedrich-Alexander-Universität Erlangen-Nürnberg

 Paper 3. Should Emission Reduction be Over-Incentivized? -Carbon Taxes and ESG Compensation

• Rainer Niemann, University of Graz
• Anna Rohlfing-Bastian, Goethe-Universität Frankfurt

1:00 p.m.: Lunch

2:00 p.m. The Macroeconomics of Capital Durability

• Hui-Jun Chen, National Tsing Hua University
• Min Fang, University of Florida
• Spyridon Gkikopoulos, Alliance Manchester Business School
• Chi-Yang Tsou, Alliance Manchester Business School

Discussant: Harald Amberger, WU Wien

2:45 p.m. Break

3:15 p.m. Tax Surprises

• Erik L. Beardsley, University of Illinois at Urbana-Champaign
• Michael P. Donohoe, University of Illinois at Urbana-Champaign
• Darci Fischer, University of Kentucky
• Petro Lisowsky, Boston University

 Discussant: Omar Rachedi, ESADE

4:00 p.m. Coffee Break

4:15 p.m. Value Added Taxes

Paper 1. Does It Matter Who Remits the VAT? Reverse Charge and Input Sourcing

• Thiess Buettner, FAU Erlangen-Nürnberg
• Leon Hoegner, ifo Institute
• Annalisa Tassi, FBK-IRVAPP

Paper 2. How Do Value Added Taxes Affect Wages and Labor?

• Jochen Hundsdoerfer and Maren Löwe, both Freie Universität Berlin

5:15 p.m. Reception North Campus

8:00 p.m.: Dinner, Jardi de l’Abadessa

Agenda

Tuesday, June 2

9:00 a.m. Corporate Tax Issues

Paper 1. The Pricing of Profit Shifting

• Fotis Delis, European Commission Joint Research Centre
• Manthos D. Delis, Audencia Business School
• Sotirios Kokas, Essex Business School
• Luc Laeven, ECB and Tilbug University
• Steven Ongena, University of Zurich

Paper 2. Income Shifting Aggressiveness and the Regulatory Environment

• Lisa De Simone, University of Texas at Austin
• Svea Holtmann, University of Mannheim
• Kenneth J. Klassen, University of Waterloo
• Jeri K. Seidman, University of Virginia

Paper 3: What doesn’t kill us makes us stronger? Corporate taxation and total factor productivity growth

• Sebastian Eichfelder, Hang T.T. Nguyen, both Otto-von-Guericke-Universität Magdeburg
• Kelly Wentland, George Mason University

10:30 a.m. Coffee Break

11:00 a.m. Where Do Tax Savings Go? Evidence on Investment, Cash, and Wages

• Cristi Gleason, University of Iowa
• Martin Thomsen, University of Siegen

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

11:45 a.m.: Short Break

12:00 a.m. The Effects of Fiscal Policy through the Banking Sector: Evidence from Deferred Tax Assets

• Daphne M. Armstrong, University of Michigan,
• John Gallemore, University of North Carolina,
• Heather Graham, University of Michigan

Discussant: Oliver Zhen Li, National University of Singapore.

12:45 p.m. Lunch and Departure

1:30 p.m. OPTIONAL Optional Social Event

Location

The IESE Tax Conference will take place on the Barcelona North Campus of IESE Business School.

C/ Arnús i Gari 3-7
08034 Barcelona
+34 93 253 42 00

Google map

Accomodation

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. Barcelona, offers a wide range of accommodation so that everyone can find their perfect base camp. Find all the information here: Booking

Accommodations options near IESE and downtown:

• 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
• NH Constanza → 10-minute car from IESE
  C/ Deu i Mata 69-99, 08029 Barcelona
• Arenas Atiram → 11-minute car from IESE
  C/ Capitán Arenas, 20, 08035 Barcelona
• Tres Torres Atiram → 10-minute car from IESE
  C/ Calatrava, 32, 08017 Barcelona
• Mesón Castilla Atiram → 25-minute car from IESE
  C/ de Valldonzella,5, 08001 Barcelona
• Oriente Atiram → 30-minute car from IESE
  C/ Ramblas, 45, 08002 Barcelona

With Atiram Hotel Company, we have a discount code available for this event. Those of you who would like to book a room in one of these hotels, please contact the organization.