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, 11:40:18am WEST
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Daily Overview |
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D07: Inheritance, Wealth Taxation, and Top Incomes Location: Room 107 (Francesinhas 1) | |
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Optimal Inheritance Taxation in the Steady State University of Corsica, France This paper contributes to the academic debate on the optimal design of inheritance taxes. I determine the effects of introducing a small linear inheritance tax in a steady state economy with an optimal nonlinear income tax schedule. I show that these effects fall into four categories. First, the introduction of the inheritance tax has a positive redistributive effect within individuals with the same labor income but different inheritance levels. Second, it has a signaling effect, which is positive if there is a positive correlation between the productivities of different generations. Third, the inheritance tax modifies the distortionary and income effects of the labor income tax. These effects have an ambiguous sign. Fourth, and finally, the inheritance tax creates an additional distortion in the bequest decision. This last effect is negative and pushes in the direction of subsidizing bequests.
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