Calendrier du 21 avril 2023
Du 21/04/2023 de 12:30 à 13:30
VANUKURI Balasai (PSE)
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Casual Friday Development Seminar - Brown Bag Seminar
Du 21/04/2023 de 12:30 à 13:30
VANUKURI Balasai(PSE)
LOUBES Romaine(PSE)
Does caste identity of your roommate matters: Evidence from Elite Public Colleges in India
EU Tax Observatory Seminar
Du 21/04/2023 de 12:00 à 13:00
Salle R1.13
KATORPI Kaisa (Tampere University, VATT)
The effects of tax audits on business activity
écrit avec Jarkko Harju, Tuomas Matikka, Annika Nivala
We analyze firm responses to risk-based tax audits using full firm population data on operational tax audits and firm tax returns in Finland. This provides important evidence for policy, as risk-based audits are a central tool in tax enforcement. We use matching to account for observable differences in selection into being audited, and show that the matched firms have similar trends in key outcomes prior to the audit. We find that there is an immediate and persistent increase in reported profits by the audited firms after getting audited, which is an indication of significant non-compliance in the baseline. Regarding the mechanisms of non-compliance, we find that both reported revenue and costs increase after audit. We also observe a real effect of tax enforcement on economic activity: there is an increase in the likelihood of filing bankruptcy after audit, especially for firms that were found to be non-compliant.
Economic History Seminar
Du 21/04/2023 de 12:00 à 13:30
R1.09