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, 11:37:44am WEST
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Daily Overview |
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B10: Dividend Taxation and Behavioural Income Responses Location: Room 110 (Francesinhas 1) | |
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Privileged Dividend Taxation: Distributional and Fiscal Consequences 1: ETH Zurich, Switzerland; 2: Universtity of Zurich, Switzerland We study the introduction of reduced dividend taxation for majoritarian shareholders in Switzerland. We show that these tax cuts disproportionately benefited the very top of the income distribution and substantially reduced tax progressivity, lowering the effective personal income tax rate for the top 0.01% by about one third—from 28.5% to 19.8%. The reform also affects tax statistics, introducing a downward bias in measured top income shares and thereby distorting the assessment of income inequality in Switzerland.
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