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, 11:36:54am WEST
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Daily Overview |
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F12: The Effectiveness of Tax Credits and Deductions Location: Room 113 (Francesinhas 1) | |
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Tax Credit Spillovers and Administrative Burden 1: University of Michigan (OTPR), United States of America; 2: University of Hawaii at Manoa; 3: Hawaii Department of Taxation Despite these potential gains from social safety net programs, many households fail to claim benefits to which they are entitled. We consider the role of administrative burdens associated with tax filing in the imperfect take-up of refundable tax credits and spillover effects in take-up across programs. We examine Hawai`i's food and excise income tax credit that is available to low-income households that is meant to mitigate some regressivity of its general excise tax, but has a low take-up rate. We exploit policy variation in the cost of non-filing driven by a large expansion to the state earned income tax credit (EITC) that creates sharp and heterogeneous treatment intensity by household types and income levels. We use Hawai'i administrative tax records to compare the income distribution of first-time filers around the expansion to examine how the value of refundable tax credits affects tax filing and credit take-up.
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