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, 11:39:41am WEST
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Daily Overview |
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F04: Corporate Tax Incidence and Real Investment Location: Room 104 (Francesinhas 1) | |
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How Does Remote Work Change the Incidence of State Corporate Income Taxes? University of Michigan, United States of America Remote work is now important in shaping the location decisions of workers and firms, yet is largely ignored in the conventional wisdom about how the burden of state corporate income taxes (CIT) is distributed across workers, firms, and landowners. I develop a spatial equilibrium model with mobile workers and firms and show that, when remote workers are sufficiently substitutable with onsite workers, remote work amplifies both local labor supply and demand elasticities, which in turn, has important implications on whether workers or firms bear more of the burden of state CIT. I derive the sufficient statistics needed for the empirical estimation of the incidence of state CIT that accounts for remote work. I outline the approach to empirically estimate the incidence, and discuss the challenges in doing so. Future work aims to empirically estimate the incidence.
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