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, 11:40:49am WEST
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Daily Overview |
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B10: Dividend Taxation and Behavioural Income Responses Location: Room 110 (Francesinhas 1) | |
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Dividend Taxes and Consumption 1: IESE Business School; 2: Hong Kong University; 3: Leibniz University Hannover, Germany We examine the effect of increasing dividend taxes on shareholders’ consump-tion using administrative data from Norway. Exploiting a large dividend tax increase, we show that higher dividend taxes lead to a persistent decline in con-sumption of owners of private firms as well as publicly traded firms. We also show that owners partially offset the consumption decline by reducing private savings. Firms, in turn, increase retained earnings but do not expand produc-tive investment. Instead, they accumulate financial assets, suggesting a realloca-tion of savings to the corporate level. Our findings highlight the consequences of dividend taxation on consumption and capital allocation.
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