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, 11:37:43am WEST
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Daily Overview |
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E08: Taxable Income Elasticity and Income Shifting Location: Room 108 (Francesinhas 1) | |
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Elasticity of Corporate Taxable Income and Loss Aversion: Evidence from Japanese Tax Records 1: Waseda University, Japan; 2: Keio University, Japan; 3: Nagoya City University, Japan Under the current corporate taxation system, the corporate tax payment is zero if the taxable income is equal to or less than zero. This may induce a firm to reduce its taxable income to equal to or less than zero. Considering the tax loss carry-forward deduction, the marginal tax rate increases discontinuously when the taxable income is greater than the tax loss carried forward from the previous year. This paper estimates the elasticity of corporate taxable income and examines the tax avoidance behavior of small and medium-sized enterprises (SMEs) in Japan using a bunching estimation approach. We find clear bunching at the threshold where the marginal tax rate jumps from zero. Such bunching is not observed at the next threshold of the marginal tax rate. This finding is consistent with the hypothesis that managers regard tax payments as a loss and engage in loss-aversion behavior.
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