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ENS applied seminar

The ENS applied seminar is an opportunity for leading-edge scholars to present their latest research projects, and discuss and exchange with researchers from the ENS de Lyon. The ENS applied seminar is a prominent contribution in the scientific community and has attracted presenting scholars from Harvard Business School, University of Oxford, University of California, Paris School of Economics, and many other leading universities and research centers.

 

Present your research 

The Department of Economics and Center for Economic Research on Governance, Inequality and Conflict welcome scholars and academic scientists to present their latest research projects at the Ecole Normale Supérieure de Lyon. For presentation inquiries please reach out to economieatens-lyon [dot] fr (economie[at]ens-lyon[dot]fr)

November 2023

09 Thursday
Gabriel ZUCMAN, Paris School of Economics

“Taxing Wealth in a Globalized World: The Compliance Effect of Automatic Information Exchange”


Abstract: Leaks from offshore financial institutions have revealed significant wealth of the rich hidden away from tax authorities worldwide. To address this adverse effect of globalization, more than 100 countries recently adopted a new policy instrument that provides automatic information exchange on financial accounts. Under the new Common Reporting Standard (CRS), banks are required to identify owners of financial accounts and provide information about their assets and capital income to their home countries. Despite its immediate policy relevance, little is known about the effectiveness of such policies to improve tax compliance and uncover hidden wealth. Using several data sources inside the Danish tax authorities and customized tax audits, we study the three ways in which the new policy of automatic information exchange can improve tax compliance. Tax evaders may repatriate their undeclared offshore wealth before the onset of automatic information exchange, they may start to self-report this wealth and its return to the tax authorities, or the tax authorities may detect their evasion in audits that use the new information reports. We document compliance effects of taxpayers along all margins with most of the overall response coming from repatriation of wealth. Our estimates indicate that taxpayers repatriated 15 percent of the hidden wealth.

Thu, 09 November 2023

16 Thursday
TBA

Thu, 16 November 2023

23 Thursday
TBA

Thu, 23 November 2023

30 Thursday
Saumitra JHA, Stanford Graduate School of Business

Dr. Jha will present his paper titled "Markets under Siege: How Political Beliefs Move Financial Markets.” : https://web.stanford.edu/~saumitra/papers/MarketsunderSiege.pdf

 

Thu, 30 November 2023

December 2023

07 Thursday
TBA

Thu, 07 December 2023

14 Thursday
Steve Berggreen - Lund University

"The Curse of Bad Geography: Stagnant Water, Diseases and Children's Human Capital"

Thu, 14 December 2023

19 Tuesday