Calendrier du 02 décembre 2022
EU Tax Observatory Seminar
Du 02/12/2022 de 13:00 à 14:00
Salle R1.14, Campus Jourdan
DELATTE Anne Laure (CNRS, University Paris Dauphine)
CANCELLED: Banks Defy Gravity in Tax Havens
écrit avec Vincent Bouvatier and Gunther Capelle-Blancard
Using country-by-country reports from the Systemically Important Banks in the European Union, we measure “abnormal” banking activity in tax havens (TH). Our assessment is based on a gravity model used to predict the expected international turnover of EU banks worldwide. We find that: 1) banks turnover in TH represents on average twice the gravity predictions; 2) there is a large heterogeneity across TH with Hong Kong, Luxembourg and Singapore concentrating the bulk of the abnormal turnover; 3) the abnormal turnover of EU banks represents 1.46% of GDP in TH and varies between 16% of GDP and zero; 4) we observe a decline and a concentration of abnormal turnover since the reporting requirement has been introduced in the EU.
Casual Friday Development Seminar - Brown Bag Seminar
Du 02/12/2022 de 12:30 à 13:30
KNEBELMANN Justine (Sciences Po)
Widening the Tax Net when Information is Scarce: the Role of Agents’ Discretion
écrit avec Victor Pouliquen (Oxford) and Bassirou Sarr (Ministry of Finance, Senegal)