Conference Agenda
Overview and details of the sessions of this conference.
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Some information on the session logistics:
If not stated otherwise, the discussant is the following speaker, with the first speaker being the discussant of the last paper. The last speaker of each session is the session chair. (Exception: invited sessions)
Presenters should speak for no more than 20 minutes, and discussants should limit their remarks to no more than 5 minutes. The remaining time should be reserved for audience questions and the presenter’s responses. We suggest following these guidelines also in the (less common) 3-paper sessions in a 2-hour slot, to allow participants to move between sessions. Discussants are encouraged to avoid summarizing the paper. By focusing on a few questions and comments, the discussants can help start a broader discussion with the audience.
Only registered participants can attend this conference. Further information available on the congress website https://www.iseg.ulisboa.pt/en/event/iipf/ .
Venue address: ISEG - Lisbon School of Economics & Management, R. Francesinhas 21, 1200-675 Lisboa, Portugal
Please note that all times are shown in the time zone of the conference. The current conference time is: 17th Sept 2026, 11:38:27am WEST
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Daily Overview |
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D05: Fairness Views and Fiscal Policy Preferences Location: Room 105 (Francesinhas 1) | |
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Preferences for Taxing Personal Characteristics 1: UniDistance Suisse; 2: Sorbonne University While tagging—the conditioning of taxes on personal characteristics correlated with earning ability—can improve efficiency, it is often assumed to lack political support because it violates horizontal equity, which stipulates treating equals equally. To empirically test this view, we conducted an online vignette experiment with a U.S. general population sample (N = 3,012) and report three results that challenge it. First, support for tagging varies substantially across tags and individuals. Consistent with theoretical prescriptions, it is higher for characteristics with a strong correlation with ability or reflecting needs. However, the immutability of a tag does not predict support, contrary to theory. Second, variation in support reflects both horizontal and vertical equity concerns. Third, other considerations, such as efficiency, also matter but less so. Incorporating fairness can either limit or amplify optimal tagging relative to a canonical utilitarian benchmark.
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