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, 11:36:58am WEST
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Daily Overview |
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G12: Taxation at the Top: Earnings, Compensation, and Giving Location: Room 113 (Francesinhas 1) | |
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Tax Reform and Nonprofit Funding: Evidence from Korea’s Shift from Donation Deductions to Tax Credits 1: Dongguk University, Korea, Republic of (South Korea); 2: Chung-Ang University Tax incentives for charitable giving are a critical element of the policy infrastructure sustaining nonprofit organizations. This study examines the impact of Korea’s 2014 income tax reform—which converted donation deductions from an income deduction to a flat-rate tax credit—on the financial resource base of the third sector. Using administrative panel data of 100,000 wage and salary earners from the National Tax Service (2009–2018), we employ a difference-in-differences strategy to identify the reform’s causal effect. The reform significantly reduced both the probability of donating (by 0.8 percentage points) and donation amounts (by 7.48 percent), with effects concentrated among higher-income earners who constitute a disproportionate share of nonprofit revenue. Drawing on the philanthropic behavior and institutional context literatures, we discuss implications for nonprofit financial sustainability and offer policy lessons for countries considering similar reforms.
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