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, 11:38:47am WEST
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Daily Overview |
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B10: Dividend Taxation and Behavioural Income Responses Location: Room 110 (Francesinhas 1) | |
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How Deductions Shape Income Taxation – A Cross-Country Perspective 1: IESE Business School, Barcelona, Spain; 2: Catholic University of Eichstaett-Ingolstadt, Germany; 3: University of Muenster, Germany We construct a new cross-country database on personal income tax deductions using standardized case studies for 44 countries. We document substantial heterogeneity in the availability and effective use of deductions across countries. Housing-related deductions account for the largest reductions in taxable income and disproportionately benefit higher-income taxpayers. We also show that larger tax savings from deductions are associated with lower hours worked but higher employment rates. While the overall number of deductions is unrelated to progressivity, housing-related provisions significantly reduce progressivity. Our findings highlight how the composition of tax expenditures shapes redistribution, labor supply, and tax system design.
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