Conference Agenda
Overview and details of the sessions of this conference.
Please select a date to show only sessions at that day. Please select a single session for detailed view (with abstracts and downloads if available).
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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, 11:39:33am WEST
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Daily Overview |
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F04: Corporate Tax Incidence and Real Investment Location: Room 104 (Francesinhas 1) | |
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Do Business Tax Rates Affect Real Investment? 1: University of Leipzig, Germany; 2: Otto-von-Guericke-University of Magdeburg, Germany; 3: German Bundestag; 4: Federal Ministry of Finance, Germany We investigate the effect of business tax rates on real investment, for which previous studies have produced a range of results from zero to sizable responses. We estimate an event-study model drawing on about 11,000 local business tax (LBT) rate changes in German municipalities from 1995 to 2018 combined with an administrative investment panel of manufacturing establishments. We find no significant investment responses to tax rates, neither at the extensive nor at the intensive margin. The null result holds equally across investment types (equipment, land, buildings etc.) and different firm types (firm size, legal form, productivity, firm structure etc.).
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