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, 11:39:15am WEST
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Daily Overview |
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A04: Property Taxes, Rent Control, and Housing Affordability Location: Room 104 (Francesinhas 1) | |
| Presentation 3 | |
Real Effects Of Firm Property Taxes 1: Tampere University, FIT, VATT, CESifo; 2: VATT; 3: University of Cologne, ECONtribute, CESifo; 4: Tampere University In many countries commercial property taxes are an important source of local revenue, yet little is known about their real effects on firms. Using Finnish administrative microdata that allow exact measurement of firm-level property tax payments, we exploit more than 1,000 municipal tax rate changes in an event study design to estimate the real effects of property taxation. Firm-level property tax payments respond nearly one-for-one to statutory rate changes, while the underlying tax base is relatively inelastic. We find that higher property taxes reduce total capital stock by lowering building investment. In contrast, firm scale measures show limited average responses, and entry effects are modest. These results suggest that commercial property taxes are revenue-efficient but distort firms’ capital composition.
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