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, 11:38:51am WEST
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Daily Overview |
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B07: Firm Ownership, Wages, and Inequality Location: Room 107 (Francesinhas 1) | |
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Business Owners, Migration and Taxation 1: Tampere University; 2: Finnish Centre of Tax Systems Research (FIT); 3: CESifo; 4: Labore; 5: University of Bonn This paper examines the selection into emigration among entrepreneurs and analyses how taxation and residence-permit-related moving costs affect the international mobility of business owners. We use a unique dataset that links business owners to their firms across national borders between Finland and Estonia using personal identifiers. Variation in tax differentials across countries and over time, as well as the introduction of e-Residency program in 2014 in Estonia, provide the main sources of identification. We first study selection into out-migration and document income trajectories of business owners and their firms around the time of cross-border mobility. We then analyze mobility patterns before and after the introduction of e-Residency and tax changes, and relate these to the income dynamics and firm performance outcomes identified in the trajectory analysis. We find positive selection into cross-border mobility by owner income rank. Additionally, we find suggestive evidence of policy changes affecting location choices.
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