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, 11:38:27am WEST
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Daily Overview |
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D08: Corrective and Commodity Taxation Location: Room 108 (Francesinhas 1) | |
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Income-Based Fines: Evaluating Rationales for Finnish Speeding Penalties 1: The Wharton School, University of Pennsylvania; 2: Adam Smith Business School, University of Glasgow This paper examines a controversial policy—fines that scale with income—and seeks to rationalize it using both canonical economic motives (externality mitigation and redistribution) and novel fairness considerations ("proportional punishment" and "equal compliance") alluded to in statutory justifications for the policy. We focus on speeding offenses in Finland, where a violation that would cost a low-income driver $250 can cost over $100,000 for the rich. Using linked Finnish administrative data and several research designs, we show that the Finnish system cannot be rationalized by externality- or redistribution-based motives. Using an original survey, we find that Finns' valuations of income-based fine policies are insensitive to both the steepness of the fine schedule and the distribution of behavior induced by fines, evidence that is inconsistent with the two hypothesized fairness rationales. We conclude that income-based fines cannot be justified using leading economic or fairness-based rationales for their existence.
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