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, 11:38:53am WEST
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Daily Overview |
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F08: Optimal Taxation: Public Goods and Income Tax Design Location: Room 108 (Francesinhas 1) | |
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Public Goods, Optimal Taxation, and Heterogeneity 1: Umeå University; 2: University of Gothenburg This paper revisits the problem of optimal public good (or public bad) provision under optimal non-linear income taxes, where the main methodological novelty is that we allow for heterogeneity in preferences and exposure to the public good, by using a modern interpretation of the perturbation approach. This generalization is shown to have crucial implications for the optimal provision rule, and in particular with respect to distributional concerns. The optimal provision rule is shown to deviate from the Samuelson rule in relation to the differences between cross-section and individual income elasticities of the marginal willingness to pay for the public good. This implies that, contrary to the conventional view, it is often optimal to take distributional concerns into account also in cost-benefit analysis, and thus not to delegate such concerns solely to the tax and transfer system.
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