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, 11:38:04am 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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Is C-SALT Harmful to Economic Health? University of Michigan, United States of America This paper analyzes the U.S. corporate income tax deduction for state and local tax payments (C-SALT). In the absence of federal deductibility, state and local taxes distort patterns of business activity, with inefficiently little performed in high-tax locations. Federal deductibility restores efficiency, while also encouraging state and local governments to increase their tax rates. The effect of C-SALT deductibility on state tax rates is so powerful that combined federal and state business tax burdens actually increase, notwithstanding the deduction. Nineteen states reduced their corporate tax rates in the aftermath of the 2017 federal tax cut, a reaction pattern consistent with efficient C-SALT deductibility.
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