Calendrier du 02 novembre 2021
PSI-PSE (Petit Séminaire Informel de la Paris School of Economics) Seminar
Du 02/11/2021 de 17:00 à 18:00
Salle R1.14, Campus Jourdan
MENCARELLI Andrea (PSE)
Currency Crises in Emerging Market Economies: The Role of Capital Controls and Global Factors
Virtual Development Economics Seminar
Du 02/11/2021 de 17:00 à 18:15
On line
MURALIDHARAN Karthik (UC San Diego & CEPR)
General equilibrium effects of (improving) public employment programs: experimental evidence from India
Du 02/11/2021 de 12:30 à 13:30
Salle R1.09, Campus Jourdan
URAZ Juliet-Nil (LSE)
Political Cleavages and Social Inequality in Algeria, Iraq and Turkey: 1990-2019
écrit avec Lydia Assouad, Amory Gethin and Thomas Piketty
Applied Economics Lunch Seminar
Du 02/11/2021 de 12:30 à 13:30
R1.09 Jourdan
NICOLAIDES Panayiotis (EU Tax Observatory, Hertie School Berlin)
Income Tax Incentives for Electronic Payments: Evidence from Greece’s Electronic Consumption Tax Discount
How effective are features of the income tax in incentivising a change in behaviour? I
study how Greek taxpayers respond to a novel third-party reporting policy, which conditions
their personal tax allowance on electronic consumption, requiring specific amounts to be
reached during the financial year. Aimed at incentivising a change from cash to electronic
payments, the policy includes almost all taxpayers by default, generates monthly electronic
spending information and pre-fills the annual amounts spent in tax returns. Using a unique
administrative dataset of 50,000 randomly-drawn taxpayers, I document (a) strong responses
to the policy during tax filing, with 92% reporting the required amounts to gain the full tax
discount, (b) evidence of increased reported amounts if consumption is lower than required, (c)
economically and statistically significant electronic consumption responses in some taxpayers as
the end-of-year deadline approaches. Adjustment costs in the form of policy inattention, liquidity
constraints and low perceived costs of audit can explain the mixed policy outcome. The results
suggest that linking incentives to existing features of the income tax system can trigger large
responses, but the overall effect depends on adjustment costs in the taxpayer population.