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, 11:39:39am WEST
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Daily Overview |
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D08: Corrective and Commodity Taxation Location: Room 108 (Francesinhas 1) | |
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Optimal Taxation of Recyclable Goods 1: University of Windsor, Canada; 2: McMaster University, Canada; 3: Sao Paulo School of Economics, Fundacao Getulio Vargas. This paper develops a general equilibrium framework to quantify optimal circular-economy policies in the presence of heterogeneous materials. The model tracks material flows from virgin extraction through production, consumption, waste generation, recycling, and landfill disposal. Materials differ in recyclability, extraction costs, and environmental damages, generating material-specific externalities not internalized in market outcomes. We characterize three policy instruments: a consumption tax that internalizes waste externalities, material-specific taxes on virgin extraction reflecting scarcity and environmental damages, and recycling subsidies reflecting heterogeneity in recovery technologies and landfill impacts. The optimal consumption tax takes a deposit-refund form, taxing material-intensive consumption while refunding the productive value of recycled inputs. Calibrated to the United States, the model reveals substantial heterogeneity in optimal policies across materials. The results highlight a disconnect between current policies -uniform sales taxes, limited deposit-refund systems, and weak extraction taxes - and efficiency benchmarks.
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