Conference Agenda
Overview and details of the sessions of this conference.
Please select a date to show only sessions at that day. Please select a single session for detailed view (with abstracts and downloads if available).
Activate "Show Presentations" and enter your name in the search field in order to find your function (s), like presenter, discussant, chair.
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, 11:37:42am WEST
|
Daily Overview |
| Session | |
|
E07: Tax Incidence, Pass-Through, and Price Salience Location: Room 107 (Francesinhas 1) | |
    | |
Spillover Effects of VAT Rate Cuts ifo Institute & LMU Munich, Germany We examine the conditions under which changes in value-added taxes lead to price adjustments in products not directly affected by the tax change. We exploit a large and exogenous VAT cut on menstrual products in Germany in 2020 and estimate the pass-through to prices and pricing spillovers on complementary products for which the VAT rate remained unchanged. We use a unique data set of daily prices of 5,000 hygiene products from the online shop of a large German supermarket chain. We document bundling effects as producers of menstrual products fully passed on the VAT cut to prices but significantly increased prices of unaffected complementary feminine hygiene products by 5 to 10 percentage points with no sign of phasing out after more than one year. Producers of panty liners that do not offer products affected by the VAT cut did not adjust prices.
| |
