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, 11:39:39am WEST
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Daily Overview |
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C12: Bunching, Elasticities, and Taxable Income Responses Location: Room 113 (Francesinhas 1) | |
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Bunching Above the Kink: Taxable Income Responses to Personal Income Tax Reforms in Kenya Vienna University of Economics and Business, Austrian Institute of Economic Research Using comprehensive administrative tax returns data from 2017–2024, this study examines how Kenyan taxpayers respond to personal income tax reforms using a bunching approach around the first tax kink. I estimate excess mass of up to 2.9 and an elasticity of taxable income (ETI) of up to 0.42. Unlike typical patterns in the literature, self-employed taxpayers consistently bunch above rather than below the kink, while wage-employed taxpayers bunch more modestly and sometimes spread on both sides. Behavioural responses intensify following reforms that make the kink more salient, alongside substantial regional heterogeneity. Bunching is not persistent at the individual level, as taxpayers who bunch in one year generally do not remain at the kink in subsequent years.I develop a stylised framework attributing the pattern to perceived audit probabilities, finding that self-employed filers reporting just above the kink face significantly lower realised audit rates, while wage-employed filers show no significant difference.
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