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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B10: Dividend Taxation and Behavioural Income Responses Location: Room 110 (Francesinhas 1) | |
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Behavioral Responses to Age-Based Tax Provisions: Evidence from Honduras 1: Utah State University; 2: NBER; 3: CEPR; 4: Oxford University Centre for Business Taxation This paper examines the behavioral responses of individual taxpayers to targeted tax benefits. We study a senior relief policy in Honduras that grants standard deductions to individuals aged 65 and older, leveraging a 2020 reform that expanded an existing deduction and automated benefit delivery. Using administrative records of personal income tax and a regression discontinuity design, we find that the expected reduction in tax burden is accompanied by behavioral responses: beneficiaries report 46.1% higher adjusted gross income. This discontinuity is driven by self-employed business owners and independent workers, who exhibit an almost 60% increase. We show that between 42-54% of the adjusted gross income response is explained by bunching at the threshold for positive taxable income, consistent with incentives to avoid withholding. We find no changes in real activity, suggesting that the responses reflect reporting adjustments rather than economic behavior. Our lower-bound estimate of evasion around the cutoff is 32.9%
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