Lunch Seminar 2026-27

The increased global mobility of capital and labour poses a number of challenges to national tax systems: intricate global structures to hide personal wealth from the eyes of tax administrators and regulators, conflicts about the international allocation of taxing rights, and a fast-evolving international tax policy landscape. The seminar focuses on the topic of taxation in the global economy and aims to bring together international junior and senior researchers working on international taxation, tax avoidance and evasion, tax competition, tax harmonisation and related topics. Presentations can be polished papers or work in progress. The aim is to learn from each other and to discuss in a friendly atmosphere.

The seminar takes place at Paris School of Economics and via Zoom.

Sign up for the seminar mailing list here.

If you would like to book a private time slot to meet the speaker, please email Léo Czajka leo.czajka@psemail.eu specifying which session.

2026-27 Calendar

Friday 11 September 2026 12:00-13:00 │ R1-15

• Louis de la Chapelle (CREST): Investment Tax Incentives and the Price of Capital Goods: Consequences for Policy Effectiveness and Incidence

Abstract: Investment tax incentives are common and ambitious policies, yet we know surprisingly little about their consequences for the prices of the capital goods they subsidize. We study these consequences in the case of a temporary investment tax incentive in France, which mechanically reduced the user cost of capital by 13% between 2015 and 2017. Using firm and product-level data on production and prices, we show that the policy raised the pre-tax price of eligible capital goods by 2.6% on average. We draw three implications for the effectiveness and the incidence of investment tax incentives. First, measuring investment responses in value terms may overstate physical capital expansion, by a third in our context. Second, the price effects that mediate the policy are context-dependent, which questions the external validity of any given estimate: we find them concentrated in less competitive and in capacity-constrained product categories, and absent elsewhere. Third, capital producers captured at least 30% of the benefits of this investment tax incentive.

Friday 25 September 2026 12:00-13:00 │ R1-15

• Christos Kotsogiannis (University of Exeter)

Friday 9 October 2026 12:00-13:00 │ R1-15

• Valentin Marchal (University of Konstanz)

Friday 16 October 2026 12:00-13:00 │ R1-15

• Elena Herold (ifo Institute)

Friday 13 November 2026 12:00-13:00 │ R1-15

• Javier Soria-Espin (PSE )

Friday 27 November 2026 12:00-13:00 │ R1-15

• Franziska Disslbacher (WU Vienna University of Economics and Business)

Friday 11 December 2026 12:00-13:00 │ R1-15

• Antonella Bancalari (IFS – Institute for Fiscal Studies)

Past Seminars

This project is funded by the European Union.