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, 11:38:48am WEST
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Daily Overview |
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C01: Inequality and Redistribution through the Lens of DINA Location: Room 101 (Francesinhas 1) | |
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Income, Wealth, and Redistribution in a Tax Haven: Distributional National Accounts for Switzerland 1: KOF Institute ETH Zurich, Switzerland; 2: CESifo; 3: CEPR We analyze the composition and distribution of national income, private wealth, and the extent of redistribution in Switzerland, combining micro tax, survey, and national accounts data, covering 2003–2022. Constructing Distributional National Accounts (DINA) requires addressing two features of the Swiss setting. Switzerland is a tax haven, so we correct for cross-border profit shifting by multinationals. It is also fiscally decentralized: no nationally representative tax micro-data exist; we reweight cantonal tax records to match national distributions. We find that pre-tax income inequality is substantially higher than tax statistics suggest, with the top 1% income share 50% larger once retained earnings and privileged dividends are included. Wealth inequality is intermediate relative to existing estimates and, unlike those estimates, shows no pronounced upward trend. The overall Swiss tax-and-transfer system is close to flat across most of the distribution, at around 45% of pre-tax income, declining to below 30% for the top 0.01%.
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