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, 11:39:14am WEST
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Daily Overview |
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C14: Optimal Taxation and Subsidy Design: Theory Location: Room 116 (Francesinhas 1) | |
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Hotelling Meets Laffer: Taxation and the Discovery of Exhaustible Resources 1: Institute for Public Policy; 2: Paris School of Economics Many resource-rich countries have raised tax rates on mining extraction over the past two decades, amid surging demand for minerals. Using a global firm-level panel of mining exploration and production from 1997 to 2024, combined with a newly compiled dataset of statutory tax rates, I find that higher taxes leave production from existing mines unchanged but sharply reduce exploration: a one-percentage-point increase in sales royalties lowers exploration expenditures by 3 to 4 percent, with no significant effect on short-run output. Event studies around the four largest mining tax reforms of the past two decades - South Africa (2010), Ghana (2012), Mexico (2014), and the DRC (2018) - confirm this result. Affected firms gradually relocate exploration abroad, leaving global exploration unchanged in the long run. These findings document a time-inconsistency problem in resource taxation: governments can capture short-run rents from immobile production but erode their long-run tax base by deterring discovery.
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