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, 11:40:00am WEST
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Daily Overview |
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B14: Collecting Taxes: Administration, Politics, and Enforcement Location: Room 116 (Francesinhas 1) | |
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Can Revenue Autonomy Strengthen Local Fiscal Resilience in Korea? Evidence from Jeju’s Asymmetric Decentralization Reform 1: Jeju National University, South Korea; 2: Hannam University, South Korea This study evaluates whether asymmetric fiscal decentralization improves local revenue management in Korea. Jeju Special Self-Governing Province gained enhanced authority over local taxation under the Jeju Special Act in 2006. Using panel data for Korea’s upper-tier local governments (1996–2023), we apply the synthetic control method to estimate causal effects on the local tax ratio, tax collection rate, and accumulated arrears-to-total revenue ratio. The local tax ratio falls in 2006–2012 but rises thereafter, increasing by about 4.6 percentage points on average in 2013–2023 and significant at the 10% level. In contrast, collection and arrears indicators show no statistically significant improvement. Revenue autonomy can raise own-source revenue capacity, but improvements in revenue administration appear to require complementary accountability mechanisms.
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