Calendrier du 06 octobre 2023
Casual Friday Development Seminar - Brown Bag Seminar
Du 06/10/2023 de 13:00 à 14:00
R1-09
WEBB Duncan (PSE)
Silence to Solidarity: Using Group Dynamics to Reduce Anti-Transgender Discrimination in India
Discrimination is often believed to be the result of deep-seated prejudice against a minority, or of beliefs that can only change upon the revelation of new information. But social context — in particular, how people behave differently in groups — may be a more important determinant of discrimination than traditional theories of discrimination suggest. This paper shows that involving majority-group members in a group discussion and hiring decision can sharply reduce hiring discrimination against a stigmatized minority. I focus on discrimination against the transgender community in India, a highly visible and economically vulnerable group. In a control condition, participants on average sacri?ce almost double their daily food expenditure to avoid selecting a transgender individual to deliver food to their home. But if they were earlier involved in a group discussion and collective hiring decision with two of their neighbours, they no longer discriminate at all, even when making subsequent choices in private. This effect is stronger than the effect of informing people about the legal rights of transgender people, and the reduction in discrimination partially persists until around 1 month later. The results appear to be driven by the emergence of a strong pro-trans norm in the groups, supported by pro-social reasons for selecting transgender workers that persuade others to discriminate less.
EU Tax Observatory Seminar
Du 06/10/2023 de 12:00 à 13:00
Salle R1-14
MIETHE Jakob (LMU)
Lost in Information: National Implementation of Global Tax Agreements
écrit avec with Annette Alstadsæter, Elisa Casi-Eberhard, and Barbara Stage
We study how national implementation shapes the success of global tax agreements. In an unprecedented act of global coordination, countries have recently implemented a global multilateral network of automatic information exchange on financial account data, the Common Reporting Standard (CRS). Two parties, the sending, and the receiving countries need to be able to process information to make the CRS work. We build a novel database on local enforcement at the sending country level and on tax authority capacity at the receiving country level and study how they shape individual reactions to the CRS. Using micro-level data, we find a significant increase in bank transfers from tax havens to Norway from deposits owned through several layers of secrecy after the local introduction of the CRS, suggesting a possible legalization of previously unreported income and wealth abroad. Further analysis provide evidence that this takes place mainly through transfers from tax havens with a high level of local enforcement. Relying on macroeconomic data on cross-border bank deposits, we employ model averaging techniques to establish the most important characteristics of the receiving countries that make the CRS more effective. Our results suggest that receiving country information processing capabilities matter for the success of the CRS.