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, 11:38:27am WEST
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Daily Overview |
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F09: Digital Payments, Formalisation, and Tax Capacity in Brazil Location: Room 109 (Francesinhas 1) | |
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Can a Formalization Program Create Dynamic Entrepreneurs? Evidence from Brazil 1: World Bank; 2: Sao Paulo School of Economics; 3: UC-Davis We study the impact of Brazil’s introduction of a new legal status -- the Microempreendedor Individual (MEI), which simplifies registration and compliance -- on the creation of dynamic firms. We assemble a matched administrative dataset linking the firm registry (CNPJ) to the universe of formal employment records (RAIS), allowing us to identify founders and track firm outcomes. Leveraging industry-level MEI eligibility in a difference-in-differences design, we estimate causal effects on entry and growth. MEI increases the number of new formal entrepreneurs by 137% but initially reduces limited liability entry, consistent with substitution toward the lower-cost regime. The program also yields a net positive effect on job creation: the number of entrepreneurs who ever become employers rises by 22%, driven by newly created employer MEIs that more than offset fewer employer limited liability entrants. These findings suggest that simplified formalization can broaden the base of dynamic, job-generating firms.
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