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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E01: Evidence on Income and Wealth Dynamics Location: Room 101 (Francesinhas 1) | |
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Inheritance Tax Around the Globe Over Two Centuries: Revenue and Distributional Implications 1: Roma Tre University, Italy; 2: Stone Center on Socio-Economic Inequality, CUNY Graduate Center; 3: University of North Carolina at Chapel Hill; 4: Hunter College This paper introduces a new harmonized global database on estate, inheritance, and gift(EIG) taxation, covering more than 170 countries, and all U.S. states from 2006. We document a declining trend in the adoption and progres-sivity of EIG taxes since the 1980s. Using a two-way fixed effects (TWFE) framework complemented with an event-study approach, we find that a one percentage point in-crease in the top rate is associated with approximately 8% higher revenues between 1965 and 2022. An event-study analysis of 54 significant tax policy reforms reveals that revenues decline by roughly 50% within four years following a cut of at least 10% in top rates, with symmetric effects for rate increases of similar proportion. Finally, a one percentage point increase in the top marginal tax rate is associated with a 0.11-point decline in the Gini coefficient after 10 years, with consisten teffects across top and bottom wealth shares.
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