Calendrier du 10 février 2023
Casual Friday Development Seminar - Brown Bag Seminar
Du 10/02/2023 de 13:00 à 13:30
DEHOUCK Lucile(PSE)
RODRIGUEZ URIBE Arantxa(Princeton, PSE)
Water insecurity and migration
EU Tax Observatory Seminar
Du 10/02/2023 de 12:00 à 13:00
Salle R1.13
WIER Ludvig (Danish Ministry of Finance)
Global Profit Shifting, 1975-2019
écrit avec with Gabriel Zucman
This paper constructs time series of global profit shifting covering the 2015–19 period,
during which major international efforts were implemented to curb profit shifting. We find that (i)
multinational profits grew faster than global profits, (ii) the share of multinational profits booked
in tax havens remained constant at around 37 per cent, and (iii) the fraction of global corporate
tax revenue lost due to profit shifting rose from 9 to 10 per cent. We extend our time series back
to 1975 and document a remarkable increase of multinational profits and global profit shifting
from 1975 to 2019.
Texte intégral
EPCI (Economie politique du changement institutionnel) Seminar
Du 10/02/2023 de 11:00 à 12:30
salle 116, MSE 112 Bd de l'Hôpital, 75013 Paris
KOREH Michal (University of Haifa, School of Social Work, Israël)
The politics of social insurance sutnability
The paper looks at the 'politics of social insurance sustainability' and specifically examines the decision making process behind failed attempts to introduce actuarial balancing rules. While I use the Israeli case to develop and test my assumptions, one of the motivation behind the study was a survey, done by ISSA (International social security association) that has found that in 50% of the social security institutions that participated in the survey actuarial equilibrium standards and the measures to assess them were not defined in legislation. Furthermore in 65% of the institutions, countries did not specify the actions/measures to be taken if and when interruptions to actuarial equilibrium are forecasted. Building on the welfare - finance literature, the paper argues and finds that Actuarial rules tap into intra-institutional relations, affect state agencies respective ability to fulfill their missions, and hence become a terrain of intra-state conflict. These conflicts, at least in the Israeli case, explain why actuarial rules in the Israeli social insurance system were never adopted, despite repeated attempts to install them.