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, 11:38:51am 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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Which Workers Pay Business Taxes University of Michigan, United States of America I provide new evidence on the job mobility responses to business taxation across the income distribution by combining state-level policy variation with linked Census Bureau data on the universe of firm-worker pairs in the United States. Using an event-study framework, I directly estimate the job mobility responses between firms in the same labor market that are differentially exposed to changes in the state and federal corporate income tax. Intuitively, a reduction in business tax rates should prompt similar workers to flow from less exposed to more exposed firms and partially equalize wages across sectors. I formalize this intuition with a model that describes job mobility and wage responses of less exposed workers as a function of the labor supply and demand cross elasticities between sectors, and I use this model to relate my results to heterogeneity in worker incidence of business taxation.
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