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, 11:40:24am WEST
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Daily Overview |
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A15: Size-Based Tax Incentives and Firm Investment Location: Room 118 (Francesinhas 1) | |
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"Condemned to Remain Small? Tax Incentives for Small Businesses in Europe" Czech National Bank This paper investigates whether tax and regulatory incentives for micro-firms in Europe hinder economic growth and productivity. We motivate the analysis by Europe’s persistent productivity gap and the widespread use of policies favoring very small firms. While reduced tax rates and simplified regimes may ease entry, theory suggests they can also distort firm growth incentives. Using firm-level data from the EU-wide CompNet database, we construct a composite index of micro-firm tax incentive intensity across countries. We find a non-linear relationship between incentives and the share of micro-enterprises. Moderate support is associated with a lower prevalence of micro-firms, consistent with policies facilitating early growth. Beyond a threshold, however, stronger and more discontinuous incentives correlate with a higher and more persistent concentration of micro-firms, alongside weaker aggregate productivity growth. The results highlight trade-offs between supporting micro-entrepreneurship and fostering firm dynamism.
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