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, 11:40:18am WEST
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Daily Overview |
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F16: Retirement Savings and Pension Finance Location: Room 008 (Francesinhas 1) | |
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How Tax Incentives Shape Long-Term Saving: Evidence from Latvia’s 2017–2018 Reforms Latvijas Banka, Latvia This paper analyses the impact of the 2017–2018 personal income tax (PIT) reforms in Latvia on long-term voluntary saving behaviour in tax-favoured instruments, namely the third pension pillar and life insurance policies with a savings component. Using rich administrative microdata from personal income tax declarations covering the period 2010–2023, we study behavioural responses along both the extensive margin (entry and exit) and the intensive margin (contribution levels and income elasticity). We document that the reforms substantially reduced opportunity-seeking behaviour, particularly among high-income individuals, maximizers of PIT refunds, and those aged 55 and above. Entry responses are considerably stronger than exit responses, highlighting pronounced behavioural inertia. Contribution levels increase with income and participation duration, but income elasticity declined after the 2018 reform. The findings underline the importance of policies that broaden initial participation, as wider coverage is likely to translate into higher aggregate retirement savings over time.
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