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).
Activate "Show Presentations" and enter your name in the search field in order to find your function (s), like presenter, discussant, chair.
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, 11:37:38am WEST
|
Daily Overview |
| Session | |
|
G12: Taxation at the Top: Earnings, Compensation, and Giving Location: Room 113 (Francesinhas 1) | |
| Presentation 2 | |
Taxes And The Compensation Of Nonprofit Leaders Williams College, United States of America Employees can receive compensation in forms that are immediately taxable, such as wage and salary payments; tax exempt, such as employer-paid premiums for health insurance; or tax deferred, such as certain contributions to retirement plans. A higher tax rate makes it more attractive to receive compensation in the form of untaxed or tax-deferred benefits. Using data from IRS Form 990, this paper provides evidence about how tax rates affect the mix of taxable and other compensation received by a particular type of employee, the leaders of nonprofit organizations. Preliminary analysis suggests that nonprofit organizations located in states with higher top marginal personal income tax rates pay a higher share of compensation in non-taxable forms.
| |

