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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Size-dependent Public Support and Firm Growth Korea Institute of Public Finance, Korea, Republic of (South Korea) This paper studies whether size-dependent public support distorts firm growth. We focus on Korea’s SME policy framework, where eligibility for a wide range of tax incentives, fiscal subsidies, and regulation changes discontinuously at revenue thresholds. We provide the theoretical analysis in which firms may optimally restrain expansion to preserve preferential treatment, implying bunching at the threshold. Using Korean firm-level panel data during 2018-2023, we test these predictions by comparing the growth rate of firms close to the SME–MME threshold with those farther away. Firms near the cutoff exhibit a statistically significant reduction in revenue growth of about 1.0–2.7 percentage points, along with slower employment growth by 0.9-1.3 percentage points. The findings suggest that size-contingent support policies can unintentionally discourage firm expansion.
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