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).
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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, 11:36:55am WEST
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Daily Overview |
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F09: Digital Payments, Formalisation, and Tax Capacity in Brazil Location: Room 109 (Francesinhas 1) | |
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Show me Your PIX: The Impact of Electronic Payment Technologies on Tax Collection 1: University of Barcelona, Spain, Spain; 2: UFPE, Recife, Brazil Mobile money and real-time digital payment systems have reshaped financial intermediation and state capacity in emerging economies. This paper studies the fiscal consequences of Banco Central do Brasil’s instant payment platform Pix, launched in 2020 and rapidly adopted nationwide. We construct a novel municipality-year panel combining universe Pix transaction data with municipal finances (FINBRA), individual income tax records (IRPF), geographic characteristics (IBGE), and mobile network coverage. Exploiting cross-municipality variation in pre-existing mobile infrastructure as an instrument for Pix adoption, we estimate two-way fixed effects and complementary event-study and regression discontinuity models. Preliminary evidence indicates a positive relationship between Pix transactions per capita and growth in per capita tax revenues between 2019 and 2021. The findings suggest that low-cost, account-to-account digital payment systems can enhance revenue mobilization by expanding traceable transactions and strengthening fiscal transparency in developing economies.
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