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, 11:40:48am WEST
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F05: Preferences for Redistribution, Wealth Taxes, and Climate Finance Location: Room 105 (Francesinhas 1) | |
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Preferences for Taxing Wealth and Income 1: Humboldt-Universität zu Berlin, Germany; 2: Paderborn University, Germany; 3: University of Mannheim, Germany We examine preferences for income and wealth taxation in Germany and how they interact within the tax system. In a large-scale online experiment, 1,691 participants are randomly assigned to state either an unspecified overall tax burden, separate income and wealth tax burdens, an income tax burden only, or a wealth tax burden only. Average (implicit marginal) preferred tax rates are 17.4% (18.9%) for income and 4.1% (2.3%) for wealth. When no explicit wealth tax is available, preferred income tax rates are approximately 30% higher, indicating that respondents associate wealth with an ability-to-pay taxes. When both instruments are available, however, respondents do not treat them as substitutes. Instead, they combine both tax burdens rather additively, yielding a substantially higher overall tax burden. Political and redistributive attitudes explain further heterogeneity. Respondents also appear to exempt low levels of wealth and favor taxing financial assets and real estate other than the primary residence.
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