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, 11:40:18am WEST
|
Daily Overview |
| Session | |
|
F05: Preferences for Redistribution, Wealth Taxes, and Climate Finance Location: Room 105 (Francesinhas 1) | |
    | |
Horizontal Equity of Taxation: Citizen Beliefs and Policy Preferences 1: World Bank; 2: University of Melbourne; 3: Harvard University Horizontal inequity occurs when employees and self-employed with the same income end up with different effective tax burdens, due to the difficulty of enforcing taxes on self-employed. Based on detailed micro-tax simulations models integrated with household surveys in 25 developing countries, we find that tax systems incur large horizontal inequities in practice and that reforms which improve vertical equity worsen horizontal equity by the same amount. An in-person survey in Pakistan and online surveys across multiple countries reveal widespread concern about horizontal equity. Randomized information treatments heighten the concern but do not shift tax preferences over horizontal versus vertical equity.
| |
