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, 11:38:26am WEST
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Daily Overview |
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C08: Tax Incentives, Incorporation, and Taxpayer Behaviour Location: Room 108 (Francesinhas 1) | |
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Tax Incentives, Minimum Capital Requirements, and the Incorporation Decision Research Institute of Industrial Economics, Sweden What leads self-employed entrepreneurs to incorporate? I examine how tax incentives interact with the cost of incorporation to answer this question. I exploit the abolition of minimum capital requirements to start a limited liability company in the Netherlands and compare entrepreneurs that differ in their incentive to incorporate but are otherwise comparable. After the reform, entrepreneurs whose pre-reform taxable income was closest to a kink where marginal personal income tax rates increase steeply are more likely start a corporation. Total tax paid by these entrepreneurs significantly decreases, suggesting they reap the tax benefits of operating as a corporation. However, there is no evidence of changes to overall business activity, measured in terms of total assets and the probability of having employees. Finally, there are no significant differences in the probability that entrepreneurs own an unincorporated business, which suggests that many entrepreneurs operate a corporation alongside an unincorporated firm.
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