Calendrier du 05 octobre 2022
Economic History Seminar
Du 05/10/2022 de 12:00 à 13:30
Salle R2.01, Campus Jourdan
MOHR Cathrin (University of Bonn )
Who makes it in an Autocracy? Networks and Political Careers in the GDR
écrit avec Leonie Bielefeld
We study the link between networks and political careers in former autocratic East Germany. Using detailed CV data on potential politicians and information about the official state hierarchy, we track and quantify career trajectories within the regime over time. Becoming connected to leading politicians can harm high-profile careers, while it has a positive effect on low-profile careers. We exploit exogenous networks that were formed through joint imprisonment during the Nazi Era. An extensive analysis of potential mechanisms suggests that the negative effect of being linked to the party leadership on individuals' probability to be part of the ruling elite is the result of anti-factionalism.
EU Tax Observatory Seminar
Du 05/10/2022 de 12:00 à 13:00
Salle R 1.13, Campus Jourdan
CASI-EBERHARD Elisa (Norwegian School of Economics)
So close and yet so far: The ability of mandatory disclosure rules to crack down on offshore tax evasion
écrit avec Mohammed Mardan and Rohit R. Muddasani
We study the short-term effect of the introduction of the mandatory disclosure program for aggressive tax arrangements by focusing on the one introduced in May 2018 under the Council Directive 2018/288/EU (or DAC6). Employing bilateral data on cross-border deposits, we study the effect of this new disclosure requirement on cross-border tax evasion. Our results show a reduction of cross-border deposits in EU countries with a strong enforcement, captured by large monetary penalties for misreporting. At the same time, we document a relocation of income and wealth to countries with limited intermediary reporting obligation. Finally, we detect an increase in the volume of cross-border deposits from countries offering citizenship/residence by investment programs, suggesting the use of these schemes as regulatory arbitrage to circumvent the disclosure mandated under DAC6. We provide timely and relevant evidence contributing to the debate on international administrative cooperation to reduce cross-border tax evasion.