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, 11:39:33am WEST
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Daily Overview |
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C12: Bunching, Elasticities, and Taxable Income Responses Location: Room 113 (Francesinhas 1) | |
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Mapping Tax Elasticities 1: University College London; 2: Institute for Fiscal Studies; 3: Rockwool Foundation Berlin Existing estimates of tax elasticities rest on local, between-income contrasts, while the questions asked of them are broad. This paper proposes a source of variation available throughout the map of own and partner income. Because it is within-income—it stems from shifts to the tax liability function which, under family taxation, depend on partner income—own income can be controlled for without absorbing the identifying variation, and comprehensive heterogeneity analyses become feasible. The universe of French tax returns (2003–2023) reveals elasticities that decline with income, and, for women, participation responses concentrated in households with an unequal income split. Answers to normative and positive questions—where to tax income more/less, the e˙ects of reforms to jointness—are sensitive to this heterogeneity.
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