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, 11:40:48am WEST
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Daily Overview |
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D07: Inheritance, Wealth Taxation, and Top Incomes Location: Room 107 (Francesinhas 1) | |
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Trusts and the Measurement of Top Incomes and Wealth: Evidence from UK Administrative Data 1: Department of Economics, University of Warwick; 2: Centre for the Analysis of Taxation (CenTax); 3: Department of Law, London School of Economics and Political Science (LSE) Existing evidence on income and wealth concentration has not directly observed a major source of assets, and associated income, for the wealthy: assets held in trust. Using UK administrative data on the universe of trusts, we first document stylised facts about the trust sector. We find trusts are predominantly used for income and wealth accumulation, with only a small share of trust income distributed to beneficiaries. Second, we estimate total income and wealth held in UK trusts using imputation and income capitalisation methods. Finally, we allocate trust-held income and wealth to individual beneficiaries and assess the implications for measured inequality at the top of the distribution. We find that [results under clearance, and will be available at the time of the conference].
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