Conference Agenda
Overview and details of the sessions of this conference.
Please select a date to show only sessions at that day. Please select a single session for detailed view (with abstracts and downloads if available).
Activate "Show Presentations" and enter your name in the search field in order to find your function (s), like presenter, discussant, chair.
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, 11:39:16am WEST
|
Daily Overview |
| Session | |
|
F09: Digital Payments, Formalisation, and Tax Capacity in Brazil Location: Room 109 (Francesinhas 1) | |
    | |
Digital Highways to Development: Mobile Internet and Tax Revenues 1: University of Tübingen, Germany; 2: Universitat de València, Spain This paper examines whether expanding high-speed mobile internet can increase tax revenue in developing countries. Using the staggered rollout of 3G and 4G infrastructure across Brazilian municipalities and an event study design, we find that mobile internet expansion leads to a persistent rise in income tax revenue, driven mainly by corporate income taxes. The results suggest that increased economic activity and firm formalization explain this effect. Overall, the findings highlight digital infrastructure investment as a tool to promote growth and strengthen fiscal capacity beyond traditional tax reforms.
| |
