Thank you for your interest! Conference recordings and additional content will be posted soon.

The 7th World Bank/ODI Global/IFS Public Finance Conference was held in London, UK, on September 25–26, 2025. This annual event brought together researchers and practitioners to discuss frontier research on public finance, with a focus on low- and middle-income countries.

The 2025 conference included sessions on labor taxation and job creation, efficiency of the public sector, emerging tax instruments and policies, government accountability and procurement, and international tax reform. The agenda also featured country-focused sessions on Brazil and Uganda, highlighting recent research on tax policy, social protection, and development. 

Keynote Address

The conference featured the following keynote presentations: 

  • Tim Besley, School Professor of Economics and Political Science and W. Arthur Lewis Professor of Development Economics at the London School of Economics.
  • Annette Alstadsæter, Professor at the School of Economics and Business, Norwegian University of Life Sciences. 

Format

The conference took place in person in London, UK, on September 25-26 with streaming available for non-presenting attendees. 

Organizing Partners

World Bank
Institute for Fiscal Studies (IFS) 
ODI Global 
UK Government Public Finance Centre of Expertise 
NMBU - Skatteforsk - Centre for Tax Research 

Academic Committee

Laura Abramovsky, Pierre Bachas, Anne Brockmeyer, Rishabh Choudhary, Lucie Gadenne, Pablo Garriga, François Gerard, Hazel Granger, Jonas Hjort, Christopher Hoy, Jonathan Karver, Justine Knebelmann, Kyle McNabb, Joana Naritomi, Marina Ngoma, Oyebola Okunogbe, David Phillips, Thiago Scot, Mahvish Shaukat, Dario Tortarolo, Yani Tyskerud, Ben Waltmann, Mazhar Waseem.

Organizing Team

Pierre Bachas, Christopher Hoy, Yani Tyskerud, Liliana Serrano Pajaro, Juan Luis Schiavoni, Richard Hughes, Rozeena Newell, Greg Opie.

Contact: Email us at datax@worldbank.org

You can find below the conference agenda. Click here for the full program.

 

Day 1 - Thursday, September 25
8:30–9:00  Registration and Coffee
9:00–10:30


Uganda Session: Understanding Tax Challenges in Uganda: Audits, Evasion, and the Cost of Compliance

Chair: Kyle McNabb (World Bank) 

“Tax Audits and their Distortionary Effects” 
David Henning, Postdoctoral Research Fellow at Oxford University (United Kingdom)

 

“You Can't Tax What You Can't See: Using Fixed Cargo Scanners to Combat Tax Evasion”
Miroslav Palanský, Assistant Professor of Economics, Charles University (Czech Republic)

 

“Beyond the tax bill: Measuring tax compliance costs for Ugandan firms”
Adrienne Lees, Doctoral researcher, University of Sussex (United Kingdom) 

 

Discussant: Paul Lakuma, Domestic Revenue Mobilization Strategy (DRMS) Specialist at the Ministry of Finance (Uganda) 

 

 

10:30–10:40

Welcome Remarks: Anne Brockmeyer, Global Lead for Tax Data Analytics, World Bank

10:40–11:00 Coffee Break

 

 

11:00–12:00

 

 

Fire-Session 1: Labor Market Formalization: Insights on Informality, Tax Policy, and Incentives 

Chair:  Yani Tyskerud (Institute for Fiscal Studies) 
 

“The Role of Cash in Illegal Labor Market Practices: Evidence from Uruguay”
Maximiliano Lauletta, Economist, Federal Reserve Board (United States)

 

“Encouraging Formal Work: Experimental Evidence from Administrative Data in Jordan”
Jade Siu, Assistant Professor, University of Reading (United Kingdom)

 

“Estimating employment responses to South Africa Employment Tax Incentive”
Amina Ebrahim, Research Fellow at the United Nations University World Institute for Development Economics Research (UNU-WIDER) (Finland)

 

“Minimum wage and tax kink effects in the formal and informal sectors in Zambia”
Kwabena Adu-Ababio, Research Fellow at the United Nations University World Institute for Development Economics Research (UNU-WIDER) (Finland)

12:00–12:10 Break
12:10 - 13:00

Keynote Session: Taxation and the State: Institutions, Incentives, and Development

Chair: Imran Rasul (University College London and Institute for Fiscal Studies)  
 

Tim Besley, School Professor of Economics and Political Science and Sir Arthur Lewis, Professor of Development Economics at the London School of Economics (LSE) (United Kingdom)

13:00 - 14:00 Lunch Break
14:00 - 15:15

Session 1: Taxing Top Incomes: Progressivity, State Capacity, and Redistribution

Chair: Joana Naritomi (London School of Economics) 
 

"Tax Progressivity and Inequality in Brazil: Evidence from Integrated Administrative Data”
Theo Palomo, Researcher, Paris School of Economics (France)

 

“The Political Economy of Progressive Tax Reform: Experimental Evidence from Pakistan” 
Adnan Qadir Khan, Professor in Practice at the School of Public Policy, London School of Economics, (United Kingdom)

 

“Progressivity, fairness, and tax capacity: Evidence from the Democratic Republic of the Congo"
Augustin Bergeron, Assistant Professor, Harvard University (United States)

15:15-15:35 Coffee Break

15.35- 16.50

 

Session 2: Government Accountability and Relations with Citizens 

Chair: Lucie Gadenne (Queen Mary University of London and Institute for Fiscal Studies) 
 

“Access to Loans and Local Development”
Renata Motta Café, Fiscal Management Specialist, Inter-American Development Bank (Brazil)

 

“Pay-to-Play: Political Contributions and Long-term Distortions in Public Procurement”
Juan Felipe Ladino, PhD Student, Stockholm University (Sweden)

 

“Public Procurement and Firms: Evidence from Kenya”
Justice Mensah, Senior Economist in the Office of the Chief Economist, Africa Region at the World Bank (United States)

16:50 – 17:00  Break

 

 

17:00 – 18:00

 

 

Fire-Session 2: Social Protection and Efficiency of the Public Sector

Chair:  Mahvish Shaukat (World Bank) 
 

“Spillovers in Earnings Responses to Social Assistance Programs: Evidence from the Workplace”
Marcelo Bergolo, Professor of Economics, School of Economics and Administration IECON-UDELAR (Uruguay)

 

“Financial Incentives, Pension Claiming, and the Value of Early Retirement Benefits”
Juan Rios, Assistant Professor, Pontifícia Universidade Católica do Rio de Janeiro (Brazil)

 

“How (In)Efficient are Governments? Evidence from matched customs transactions data”
Bob Rijkers, Senior Economist at World Bank Group and Professor of Political Economy at Utrecht University (United States) 

Day 2 - Friday, September 26
8:30 – 9:00  Registration and Coffee

 

 

9:00 – 10:30

 

 

Brazil Session:  Conditional Cash Transfers and Social Mobility in Brazil

Chair: Thiago Scot (World Bank)
 

“Do CCTs Create Conditions to Thrive? Bolsa Familia and Social Mobility in Brazil”
Alexandre Fonseca, Tax Auditor and Researcher, Federal Revenue of Brazil (Brazil)

 

“Cash Transfers and Poverty Trap: Evidence from Bolsa Familia”
Felipe Lobel, Researcher, Stanford University (United States)

 

“Today's Bonus, Tomorrow's Budget: Equity-Efficiency Tradeoff in Performance-Based Transfers”
Luigi Caloi, Researcher, Columbia University (United States)

 

Discussant: Fernando Veloso, Research Director, Instituto Mobilidade e Desenvolvimento Social (Brazil)

10:30 – 11:00 Coffee Break

 

 

11:00 –11:45

 

 

Fire-Session 3: International Taxation Evidence on Profit Shifting, Disclosure, and Information Exchange

Chair:  David Phillips (Institute for Fiscal Studies) 
 

"Profit Shifting after BEPS: The Analysis of Past Measures and Future Reforms”
Tomáš Boukal, PhD Student, Charles University (Czech Republic)

 

“How Do Individuals Respond to an Offshore Voluntary Disclosure Program? Evidence from Brazil”
Davi Bhering, PhD Candidate, Paris School of Economics (France)

 

“When Bankers become Informants: Behavioral Effects of Automatic Exchange of Information”
Matthew Collin, Senior Researcher, EU Tax Observatory (France)

11:45 – 11:50 Break
11:50 - 12:40

Keynote Session - Key Developing Areas of International Tax Evasion

Chair: Anne Brockmeyer (World Bank) 
 

Annette Alstadsæter, Professor at the School of Economics and Business, Norwegian University of Life Sciences (Norway)

12:40 - 13:30 Lunch Break

 

 

13:30 - 14:45

Session 3: Accountability and Social Protection: Evidence on Trust, Targeting, and Citizen Oversight in Public Service Delivery

Chair: Laura Abramovsky  (ODI Global and Institute for Fiscal Studies) 

 

"Scaling Accountability: Experimental Evidence on Impacts of Citizen-Led Audits on Social Protection Delivery and Election Outcomes”
Charity Troyer Moore, Research Assistant Professor, Ohio State University (United States)

 

“Building Trust in Government: Evidence from Large-Scale Infrastructure Projects”
Christopher Dann, PhD Student, Stanford University (United States)

 

“Missing the Target: Does Increased Capacity of the Local Government Improve Beneficiary Selection?"
Viola Asri, Senior Researcher, Chr. Michelsen Institute (CMI) (Norway)

14:45-15:00 Coffee Break

 

 

15:00- 16:15

 

 

Session 4:  Emerging Tax Instruments and Policies

Chair:  Mazhar Waseem (University of Manchester) 
 

“The three body problem: Ecuador's tax on tax haven ownership”
Jakob Brounstein, Postdoctoral Scholar at the Institute for Fiscal Studies (United Kingdom)

 

“Carbon Taxation and Firm Behavior in Emerging Economies: Evidence from South Africa”
Johannes Gallé, Postdoctoral Researcher, Potsdam Institute for Climate Impact Research (Germany)

 

“Wealth and Property Taxation in the United States"
Sacha Dray, Economist, The World Bank (Vietnam)

16:15 – 16:25 Break

 

 

16:25 – 17:10

Fire-Session 4: Tax Compliance

Chair:  François Gerard (University College London and Institute for Fiscal Studies) 

 

“Static and Dynamic Effects of Tax Audits on Corporate Tax Evasion, Indirect Tax Evasion, and Tax Non-Compliance"
Zehra Farooq, Second Secretary Revenue Analysis, Federal Board of Revenue (Pakistan)

 

"Enhancing Revenue Collection Capacity through Automation: Evidence from a VAT”
Tejaswi Velayudhan, Assistant Professor, University of California Irvine (United States)

 

“Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini"
Fabrizio Santoro, Research Fellow at the Institute of Development Studies (United Kingdom)
 

17:10-17:15

Closing Remarks
François Gerard, University College London and TaxDev Research Director – Institute for Fiscal Studies (United Kingdom)