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, 11:36:56am WEST
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Daily Overview |
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B11: Informality and the Shadow Economy: Evidence and Measurement Location: Room 112 (Francesinhas 1) | |
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Informality, Incidence and Pass-through of VAT Exemptions 1: University of Melbourne; 2: World Bank; 3: UC Santa Barbara We study the pass-through and distributional incidence of Value Added Tax (VAT) exemptions on food in a lower-income country with very high informality. Exploiting the unanticipated removal of VAT on selected items, we combine administrative data, a monthly census of supermarket prices, web-scraped online prices, and a nationally representative monthly phone-survey panel. Using difference-in-differences, we estimate pass-through from price changes for exempt versus non-exempt items and measure incidence using household expenditure, quantities, and purchase locations. Pass-through is complete in formal supermarkets in central urban areas, but price reductions are limited elsewhere. This spatial heterogeneity is strongly correlated with local store competition. VAT exemptions are highly regressive: for each dollar of foregone revenue, only five cents reach the poorest quintile, reflecting lower purchases from formal stores in urban areas, greater subsistence, and lower consumption. Compared to forecasts from 237 economists, we show experts misjudge pass-through and overstate benefits for the poor.
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