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, 11:36:53am WEST
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Daily Overview |
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G01: Capital Gains Taxation: Design, Avoidance and Distortions Location: Room 101 (Francesinhas 1) | |
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5:22pm - 5:45pm
Behavioral Effects of Capital Gains Taxes on Residential Property Sales 1: University of Göttingen; 2: Leibniz University Hannover, Germany; 3: University of Mannheim This paper uses population-wide Norwegian administrative data on property transactions, income, wealth, registered residence, and meter-level electricity consumption to study avoidance of the owner-occupation capital gains exemption. We document a sharp spike in sales exactly at the one-year eligibility threshold, driven entirely by gain realizations and strongest for high-gain transactions. Higher taxable gains significantly increase relocation rates, but electricity data show that most of this response reflects “on paper” moves. These findings imply substantially reduced effective taxation of housing gains and potentially distorted portfolio allocation.
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