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, 11:40:24am WEST
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Daily Overview |
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E01: Evidence on Income and Wealth Dynamics Location: Room 101 (Francesinhas 1) | |
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Death and Taxes: Inheritance Tax Planning and Unexpected Mortality 1: King's College London, United Kingdom; 2: London School of Economics, United Kingdom We use the first wave of the COVID-19 pandemic as a natural experiment to identify the scale and mechanisms of inheritance tax planning in the United Kingdom. The pandemic created an exogenous mortality shock that abruptly reduced time for anticipatory planning. Linking administrative inheritance tax returns to high-frequency mortality data, we compare estates of individuals who died unexpectedly during the pandemic with observationally similar decedents from pre-pandemic years. Unexpected deaths are associated with significantly larger reported estate, raising average estate values by about £350,000, and a 5 percentage point increase in effective tax rates. We estimate that inheritance tax planning reduces effective liabilities by at least 55 percent, implying annual revenue losses of £3-4.5 billion. Inter-vivos transfers, rather than within-estate portfolio restructuring, are the primary planning margin. These findings highlight the central role of the seven-year gift rule and suggest that revenue-raising reforms should focus on lifetime transfers.
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