Schedule of Academic Conference Sessions
GCET27 | 14 - 16 September 2026 | Berlin
Day 1 | 14 September: International environmental taxation and cooperation
Keynote 1: Ottmar Edenhofer (PIK and TU Berlin) | 9:15 am
Coffee break
Parallel sessions 1, 2, 3 & 4 | 11:00 am - 1:00 pm
| Session 1 | Konferenzraum 1 | CBAM I – Legal & Institutional |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Dilara İnal & Yoner Ojeda Pinto | WU - Institute for Austrian and International Tax Law | Recognising Carbon Effort Across Borders: the Coordination Gap Under EU CBAM Rules | – |
| Alice Pirlot | Geneva Graduate Institute | The International Coordination of Carbon Taxation | - |
| Goran Dominioni | Dublin City University | The constitutional boundaries of climate clubs | Harro van Asselt, Julien Bétaille, Chhaya Bhardwaj, Fabrice Bin, Andreas Buser, Y.Y. Brandon Chen, Hubert Delzangles, Michael Faure, Chiara Gentile, Masako Ichiara, Liu Jing, Kian Mintz-Woo, Alessandro Monti, Roy Partain, Christy Ann Petit, Brandon Stewart, Nicola Tommasini |
| María del Carmen Cámara Barroso (Chair) | Universidad a Distancia de Madrid | The future of CBAM? Redesigning the EU Carbon Border Adjustment to Align Carbon Pricing, Climate Finance and Competitiveness | Marta Villar Ezcurra |
| Session 2 | Leibniz Saal | Political Economy I: Public Acceptance |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Jeroen Barrez | KU Leuven | How tailored financial impact information and revenue use shape preferences for carbon pricing policies | Sandra Rousseau, Stijn Van Houtven |
| Kris Bachus | UAntwerpen | Piecing Together the Puzzle: Can Policy Packaging Make Carbon Pricing Work? | Jeroen Barrez |
| Lisa-Marie Mahlberg | Potsdam Institute for Climate Impact Research (PIK) | Climate of the Elites: Elites and Climate Policy Preferences Across Lower and Middle Income | Ganesh Gorti, Jan Christoph Steckel |
| Matteo Zuch | Technical University of Denmark (DTU) | From Local Exposure to National Policy Support: The relationship between renewable energy exposure and public acceptance of CO2 taxation in Denmark | Alberto Molina Valdeolivas, Jacob Ladenburg, Christian Martin Bauer, Ugur Soytas |
| Leonard Missbach (Chair) | Potsdam Institute for Climate Impact Research (PIK) | Fair, effective and understood: EU citizens' perspectives on the EU ETS2 | – |
| Session 3 | Konferenzraum 2 | Fiscal Policy I – Macro Perspectives |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Max Franks | Potsdam Institute for Climate Impact Research | When Carbon Taxes Beat VAT in Fiscal Policy: The Role of Informality | Lushanya Dayathilake, Raavi Aggarwal, Linus Mattauch |
| Yassmina Abdelazim | ESCP Business School | One Deficit at a Time: The Role of Public Debt in Climate Policy Composition | – |
| Alexander Sicheneder | Helmholtz Zentrum Berlin | Breaking the carbon pricing trap: A co-financing fund concept for Ukraine‘s Reconstruction-Accession Challenge | Georg Zachmann, Oleh Savitskyi |
| Theodoros Zachariadis (Chair) | The Cyprus Institute | Helping Economic Policymakers Navigate through Ambitious Climate Policies | – |
| Session 4 | Konferenzraum 3 | Frontier & Emerging Tax Instruments |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Jana Leutner | Forum Ökologisch-Soziale Marktwirtschaft (FÖS) | Climate Debt and Carbon Wealth Taxation | Denise Rösler, Yunus Röder, Hana van Loock, Henning Giesen, Ole Nekarda |
| Lee-Ann Steenkamp | Stellenbosch University, South Africa | Beyond Climate Corporate Compliance: South Africa’s Carbon Tax and King V Outcomes-Based Governance | – |
| Matthew Agarwala | Bennett Institute for Innovation & Policy Acceleration, University of Sussex | Designing taxes for sustainability in the age of AI | Felix Creutzig |
| Lennart Stern | Potsdam Institute for Climate Impact Research (PIK) | Aviation Levy Coalition Mechanisms | Carolin Baltzer, Matthias Kalkuhl |
| Janet Milne (Chair) | Vermont Law School | Critical Minerals, Taxation and the Energy Transition: A Cosmic Collision? | – |
Lunch
Parallel sessions 5, 6, 7 & 8 | 2:00 - 4:00 pm
| Session 5 | Leibniz Saal | CBAM II – Economic & Trade Impacts |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Geoffroy Dolphin | Oxford Economics / Energy Policy Research Group (Cambridge) | The EU’s CBAM: implications for member states and trading partners | Gianluigi Ferrucci |
| Johannes Gallé | Potsdam Institute for Climate Impact Research (PIK) | Between and Within Countries: The Distributional Effects of the EU CBAM | Timothé Beaufils, Michael Jakob, Matthias Kalkuhl, Jan Steckel, Joschka Wanner |
| Maximilian Fuchs | Bruegel | Carbon Pricing Beyond Borders: Assessing Climate Policy Spillovers from the EU CBAM | Anna Bahí, Camille Reverdy |
| Philipp C Verpoort | Potsdam Institute for Climate Impact Research (PIK) | Supply-chain emissions of fossil fuels imported by the EU27: Options for regulation and implications | Gunnar Luderer, Frederike Bartels, Christian Bauer, Michael Jakob, Christopher Leisinger, Falko Ueckerdt, Ottmar Edenhofer |
| Knut Einar Rosendahl (Chair) | Norwegian University of Life Science | Competitiveness impacts of anti-leakage instruments | Christoph Böhringer |
| Session 6 | Konferenzraum 1 | Aviation & Shipping |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Arved Dörpinghaus | Potsdam Institute for Climate Impact Research (PIK) | Welfare Gains Through Fuller Planes? Efficiency-Enhancing Tax Reforms in the Aviation Sector | Lennart Stern, Matthias Kalkuhl |
| Niyanta Shetye & Jan Marinko | PtX Lab Lausitz Praxislabor für strombasierte Kraft- und Grundstoffe aus grünem Wasserstoff | Re-calibrating International Aviation Carbon Governance for Paris aligned pathways | Oliver Schöttker, Anja Paumen, Martin Hock, Felix Schmermer |
| Rodolfo Salassa Boix | Pompeu Fabra University of Barcelona (Spain) | Charting the Course of Environmental Taxation to Reduce the Air Emissions from Maritime Transport | – |
| Sofie Mijic Kampp | University of Copehagen, Faculty of Law | The IMO Net-Zero Framework: Decarbonising Global Shipping Through International Regulation | – |
| Thomas Sterner (Chair) | University of Gothenburg | The social costs of aviation CO2 and contrail cirrus | Daniel Johansson, Christian Azar, Susanne Pettersson, Marc Stettler, Roger Teoh |
| Session 7 | Konferenzraum 2 | Fiscal Policy II – Legal Design |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Matheus Chebli de Abreu | University of São Paulo | Protectionism or Sustainable Development? An Analysis of the “Domestic Manufacturing Stages” Criterion for Determining the Selective Tax Rate on Automobiles | – |
| Sara Daniela Silva de Souza | Federal University of Rio Grande do Sul (UFRGS) | Punitive Without Incentives: Why Brazil's Selective Tax Might Fail As A Climate Policy Instrument | – |
| Paloma García Córdoba | Universitat Oberta de Catalunya | Reforming Tourist Taxes as Genuine Environmental Instruments: Lessons from Spain | – |
| Tracey Roberts | Samford University, Cumberland School of Law | One Step Forward, Two Steps Back: The Impact of the OBBB on Atmospheric and Conventional Air Pollutants | – |
| Mona Hymel (Chair) | University of Arizona, James E. Rogers College of Law | Trump 2.0: United States Climate Change Policy: Barriers to Environmentalists Across Disciplines | – |
| Session 8 | Konferenzraum 3 | Forestry |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Bruna Paludo & Arthur Maria Ferreira Neto | Federal University of Rio Grande do Sul, Brazil | Climate Finance and Tropical Forests in Brazil: The Climate Gap in the Allocation of IBS Revenue and a Proposal for Integration | – |
| Gleiceane Libero Breda | University of Newcastle | Global assessment of the socio-ecological risks to forest-based carbon project integrity | Carla L. Archibald, Matthew Hayward, Zhimin Chen, Xiang Zheng, Yiwen Zheng, Brooke A Williams |
| João Daniel Macedo Sá | Federal University of Pará - Amazonian Human Rights Clinic | Between Market Expansion and Rights Protection: Indigenous Peoples and Traditional Communities in Voluntary Carbon Markets in the Amazon | Ana Beatriz Freitas, Elena Aydos, Lise Tupiassu |
| Natalie Stoianoff (Chair) | The Taxation Institute | Biodiversity Financing and the Australian Nature Repair Act 2023 - Are Biodiversity Certificates the Solution? | Gordon Noble, Kriti Nagrath |
Coffee break
Panel 1: Extra-territorial taxation (aviation, maritime shipping, CBAM) | 4:30 pm
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Day 2 | 15 September: Climate finance and just transitions
Keynote 2: Carolyn Fischer (World Bank) | 9:00 am
Coffee break
Parallel sessions 9, 10, 11 & 12 | 10:45 am - 12:45 pm
| Session 9 | Leibniz Saal | Carbon Pricing I – Empirical Evaluation |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Sreeja Jaiswal | Potsdam Institute for Climate Impact Research | Environmental regulation and firms in India: Evaluating India's Perform, Achieve and Trade programme | Johannes Gallé, Jan Steckel |
| Daniele Malerba | German Institute of Development and Sustainability (IDOS) | How Do Governments Set the Carbon Tax Rate? | Goran Dominioni |
| Johannes Brehm | RWI - Leibniz-Institute for Economic Research & Hertie School | Taxing Global Externalities with Local Benefits: Installation-Level Evidence from the European Union Emissions Trading System | – |
| Jane Torbert | Universität Leipzig | Zeroing in on the Zero Waste City | Melanie Krause |
| Utkarsh Patel (Chair) | CSEP Research Foundation, New Delhi / LSE Global School of Sustainability | Heterogeneity, Concentration, and the Political Economy of Benchmarking: An Econometric Analysis of India's Carbon Credit Trading Scheme (CCTS) | Shreekant Gupta |
| Session 10 | Konferenzraum 1 | Fossil Fuel Subsidy Reform |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Alexandros Dimitropoulos | PBL Netherlands Environmental Assessment Agency | Money for nothing? Revisiting scrappage subsidy programmes | Hendrik Vrijburg |
| Constantin Tsakas | Plan Bleu (UNEP/MAP Regional Activity Centre) | From Harmful Subsidies to Blended Finance: A Tailored Fiscal Pathway for the Mediterranean's Green and Blue Transition | – |
| Florian Peiseler | Umweltbundesamt (Federal Environment Agency) | Beyond Fiscal Estimates: A Multidimensional Framework for Assessing Environmentally Harmful Subsidies | Michael Golde, Anne Biewald |
| Kai Schlegelmilch | Green Budget Germany (GBG)/Forum Ökologisch-Soziale Marktwirtschaft e.V. (FÖS) | Environmentally Harmful Subsidies in Germany – Successes, Failures and Challenges | – |
| Sevil Acar (Chair) | Bogazici University | Do Fossil Fuel Subsidies Delay a Just Transition to a Low-Carbon Economy? Evidence from the OECD | Patrícia Fortes |
| Session 11 | Konferenzraum 2 | International Climate Law & Governance |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Elena Aydos & Sven Rudolph | The University of Newcastle | Balancing Roles in Multi-Level Carbon Markets: Article 6 of the Paris Agreement and the Case of Brazil | – |
| Giedre Lideikyte Huber | University of St. Gallen | The UN Tax Committee’s Subcommittee on Environmental Taxation: Current Workstreams and Emerging Priorities in International Environmental Tax Policy | Susanne Åkerfeldt |
| Pierre van Limpt | KU Leuven's Institute for Tax Law | The Impact of International Investment Agreements on States' Environmental Tax Policies | – |
| Oliwia Kurtyka | Grenoble INP industrial engineering | On the role of drones as means of environmental policy in air pollution inspections, - feedback form Polish City Guards experience | – |
| Yan Xu (Chair) | University of New South Wales (UNSW) | Multilateral Alignment of Carbon Pricing | – |
| Session 12 | Konferenzraum 3 | Climate Policy Modelling |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Adrien Fabre | French National Centre for Scientific Research (CNRS), Centre International de Recherche sur l'Environnement et le Développement (CIRED) | Designing an Internationally Uniform Carbon Price | – |
| Hidemichi Yonezawa | Organisation for Economic Co-operation and Development (OECD) | Towards a better understanding of international spillovers from climate change mitigation policies: a structured CGE scenario analysis | Jean Chateau, Rob Dellink, Rocío García, Geoffroy Portier, Kevin de Raat |
| Débora Carrer | University of São Paulo | Sequestration or Avoided Emissions? Economic Viability and Carbon Pricing Thresholds for Blue Carbon in Mediterranean Salt Marshes | Irene Isabel da Cruz Martins, Michelle Márcia Viana Martins |
| Ragui Farag | Independent Researcher | Economy-wide implications of Green Industrial Policies in Morocco: A CGE Analysis | Zuhal Elnou |
| Thomas Stoerk (Chair) | National Bank of Belgium & LSE | Ratcheting up Paris | Humberto Llavador, John Roemer |
Lunch
Parallel sessions 13, 14, 15 & 16 | 1:45 - 3:45 pm
| Session 13 | Konferenzraum 1 | Fiscal Policy III – Developing Economies |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Aichiro Suryo Prabowo | Monash University, Indonesia | Do Coal-Fired Power Plants Increase Tax Revenues? Evidence from Indonesian Districts | – |
| Nnaemeka Chukwuone | Resource and Environmental Policy Research Centre, Environment for Development Nigeria, University of Nigeria Nsukka, Enugu State, Nigeria. | How do Citizens in a Developing Country Perceive Energy Price Reform: Evidence from Petroleum Subsidy Removal in Nigeria | – |
| Riffat Iqbal | Indian Institute of Management Jammu | Do Governance Quality Enhance the Effectiveness of Climate Fiscal Policies on Inclusive Green Growth | Sahima Tabasum |
| Holger Bär (Chair) | Forum Ökologisch-Soziale Marktwirtschaft/ Green Budget Germany | Accelerating Green Economy Transformation Through Environmental Taxes in Southeast Asian Countries | Jacqueline Cottrell, Jana Leutner, Hana van Loock |
| Session 14 | Konferenzraum 3 | Climate Adaptation |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Marina D'Almeida Bianco | Federal University of Rio Grande do Sul (UFRGS), Brazil | A Fiscal Duty at Any Cost? Taxpayer Vulnerability and Fiscal Justice after Climate Disasters | Arthur Maria Ferreira Neto |
| Maria del Pilar Salazar Vargas | Universidad Nacional Autónoma de México (UNAM), Alexander von Humboldt Foundation (AvHF) | Allocating Emissions Trading System Revenues to Climate Adaptation: Evidence from the EU, California and Québec | – |
| Alexandra Lehner | Wegener Center for Climate and Global Change, University of Graz | Budgets in high water? Fiscal implications of flood adaptation in the United Kingdom | Alexandra Lehner, Nina Knittel, Eva Preinfalk, Birgit Bednar-Friedl, Paul Watkiss, Alistair Hunt |
| Eya Douiri (Chair) | Potsdam Institute for Climate Impact Research (PIK) / Technical University of Berlin (TU Berlin) | Towards Sustainable Food Systems in Germany: a Price Elasticity's approach to Meat Taxation | – |
| Session 15 | Konferenzraum 2 | Sector-Specific Instruments |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Sarah Landru | Bloom Association | Phasing Out the Fuel Tax Exemption in the EU Fishing Fleet: Social and Economic Evidence from France | Vincent Deschamps, Frédéric Le Manach, Valérie Le Brenne |
| Victor Mylonas | International Monetary Fund, World Bank | Impacts of Differentiated Taxes: Evidence from the Dutch Automobile Market | Alexandros Dimitropoulos, Herman Vollebergh |
| Roberta Mann | University of Oregon School of Law | Can Taxation Save the Planet from Data Centers? | – |
| Morley Cromwell | University of Toronto | From Recycling Back to Reuse: What Would a Modern Deposit-Return-Reuse System Require? | Laurel Besco |
| Sandra Bernick (Chair) | Imperial College London | Fiscal instruments to compensate for externalities - evidence from wind power development in Denmark | – |
| Session 16 | Leibniz Saal | Political Economy II: Distributional Effects |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Ira Dorband | World Bank | Carbon pricing in EU neighboring countries: Sectoral employment and distributional effects of a carbon pricing reform in Moldova | Bence Kiss-Dobronyi, Melanie Trost, Binderiya Byambasuren |
| Naomi Fagni | Lumsa University | Carbon Pricing, Green Innovation and Regional Heterogeneity: Evidence from the EU Emissions Trading System | Maurizio Lisciandra, Giuseppe Terzo |
| Theresa Lange | ifo Institute and LMU Munich | Designing Compensation for Regressive Carbon Pricing: Insights from Germany (Working Title) | – |
| Aldy Gustinara Darwili | King Abdullah Petroleum Studies and Research Center (KAPSARC) | The Geography of Carbon Pricing: Spatial Heterogeneity, the Missing Middle, and the Distributional Incidence of Carbon Taxation | Bramka Arga Jafino |
| Xavier Labandeira (Chair) | Universidade de Vigo | Distributional impacts and compensations of the EU-ETS2: An empirical illustration for Spain of the Social Climate Fund in view of other energy compensatory packages (2022 and 2026) | José M. Labeaga, Xiral López-Otero |
Coffee break
Panel 2: International climate finance in practice | 4:15 pm
Young Researcher Award presentation | 5:45 pm
Announcement of GCET28 | 6:00 pm
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Day 3 | 16 September: Implementation, sectors and law
Keynote 3: Anant Sudarshan (University of Warwick) | 9:00 am
Coffee break
Parallel sessions 17, 18, 19 & 20 | 10:25 am - 12:25 pm
| Session 17 | Konferenzraum 1 | Carbon Pricing II – Mechanism Design & Theory |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Carmen Calderón Patier | Universidad San Pablo CEU | Coordination between the EU Emissions Trading System and Carbon Taxation: A Comparative Legal and Economic Analysis | – |
| Max Kellner | Potsdam Institute for Climate Impact Research (PIK) | Market Design and Complementary Policies for the EU ETS2: Estimating Price and Welfare Effects | Tobias Bergmann, Matthias Kalkuhl, Michael Pahle |
| Nicolas Pinsonneault | HEC Montréal | Carbon Contracts for Difference as Bundled Insurance and Support | Justin Caron |
| Fei Ao | Helsinki University | Optimal Taxation and Multiple Externalities in a Dynamic Economy | – |
| Nikolaj Moretti (Chair) | Potsdam Institute for Climate Impact Research (PIK) | Minimum Corporate Taxation in Markov Perfect Equilibrium | – |
| Session 18 | Konferenzraum 3 | Energy Policy |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Felix Heuer | RWI-Leibniz Institute for Economic Research | The Capitalization of Local Energy Prices in the Housing Market | – |
| Lucie du Breil | University Paris Dauphine PSL - LEDa, Climate Economics Chair, CSTB | Too many hands on the boiler? Collective governance and residential energy demand responses | Edouard Civel |
| Nasreen Nawaz | – | Pakistan’s Solar Policy Reversal: A Macro-Fiscal Environmental Assessment and Analysis of a Loaded Shuffle from Net-Metering to Net-Billing | Muhammad Ashfaq Ahmed |
| Mikael Skou Andersen (Chair) | Aarhus University, Dept. of Environmental Science | Making efficient investments for Kosovo’s energy transition – the role of health-related co-benefits | Jørgen Brandt, Camilla Geels, Toke Panduro, Lise Frohn Rasmussen, Julian Massenberger |
| Session 19 | Konferenzraum 2 | Green Industrial Policy |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Ilias Matterne | Ghent University | Fuelling Innovation: Unveiling the Effects of Carbon Taxes on European Corporate Ingenuity | Annelies Roggeman, Isabelle Verleyen |
| Olli-Pekka Kuusela | UNU-WIDER | The Composition of Jobs in the Green Economy: Labor Market Reallocation with Adjustment Frictions | Tero Kuusi |
| Andrea Molocchi | Ricerca sul Sistema Energetico (RSE) | Equitable carbon pricing benchmark based on a country differentiated Social Cost of Carbon | Giulio Mela |
| Johanna Arlinghaus (Chair) | Hertie School | The Welfare Effects of Green Industrial Policy | Antonio Bento |
| Session 20 | Leibniz Saal | Political Economy III: Reform in Practice |
| Presenter | Affiliation | Abstract Title | Co-authors |
| Chizoba Oranu | Climate policies for Development (CPfD), EfD, University of Nigeria, Nsukka | From Fuel Subsidy Reform to Carbon Tax Design: Lessons from Ghana and Nigeria | Monica Lambon-Quayefio, Rex Asiama, Nwajesus Onyekuru |
| Susanne Åkerfeldt | Swedish Government Offices | Turning Existing Fuel Excise Taxes into Carbon Fuel Excise Taxes – the Why and the How | Ira Irina Dorband |
| Fabrice Ewolo Bitoto | University of Dschang | Emissions Trading for Climate Action: Impact of the Carbon Credit Market on the Ecological Transition in Sub-Saharan Africa | Nelson Derrick Nguepi |
| Sebastian Renner | University of Hamburg | Who Pays for Carbon Pricing? Data Gaps, Targeting Constraints, and Distributional Impacts - Evidence from Indonesia | Djoni Hartono, Jan C. Steckel, Arief A. Yusuf |
| Kenneth Richards (Chair) | Indiana University | Carbon Tax Design in Practice: Lessons from South Africa’s Departure from the Textbook Model | Andrew Gilder, Lee-Ann Steenkamp |
Closing & Summary | 12:25 pm
Lunch
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We would like to sincerely thank the scientific committee for its support in reviewing the papers submitted for the conference.
The committee comprises the following members: Achim Hagen, Christian Flachsland, Elena Verdolini, Jan Steckel, Johannes Gallé, Lennart Stern, Matthias Kalkuhl, Max Kellner, Michael Jakob, Roland Ismer, Sophia Piotrowski, Sreoshi Banerjee, Thomas Sterner, Waldemar Marz, Xaquin Garcia.