BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//CREST - ECPv5.1.3//NONSGML v1.0//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:CREST
X-ORIGINAL-URL:https://crest.science
X-WR-CALDESC:Events for CREST
BEGIN:VTIMEZONE
TZID:Europe/Helsinki
BEGIN:DAYLIGHT
TZOFFSETFROM:+0200
TZOFFSETTO:+0300
TZNAME:EEST
DTSTART:20220327T010000
END:DAYLIGHT
BEGIN:STANDARD
TZOFFSETFROM:+0300
TZOFFSETTO:+0200
TZNAME:EET
DTSTART:20221030T010000
END:STANDARD
END:VTIMEZONE
BEGIN:VEVENT
DTSTART;TZID=Europe/Helsinki:20221018T121500
DTEND;TZID=Europe/Helsinki:20221018T133000
DTSTAMP:20260711T133049
CREATED:20220907T050939Z
LAST-MODIFIED:20241104T133143Z
UID:14011-1666095300-1666099800@crest.science
SUMMARY:CANCEL - Bertrand GARBINTI (CREST) - "Information Regime and Tax Elasticities: Evidence From the French Wealth Tax"
DESCRIPTION:Applied Micro seminar : Every Tuesday \nTime: 12:15 pm – 13:30 pm\nDate: 18 th of October 2022\nRoom : 3001 \nBertrand GARBINTI (CREST) – “Information Regime and Tax Elasticities : Evidence From the French Wealth Tax” \nAbstract : We study a reform of the French wealth tax that dramatically reduced the amount of information that taxpayers must self-report below a certain level of wealth. Combining administrative micro-data with dynamic bunching and difference-in-differences approaches\, we find large behavioral responses to this switch to a low-information regime. The reform caused a 0.5 percentage points average decrease in the annual growth rate of wealth reported by treated taxpayers each year following the switch to the low-information regime. This reduction is driven by a 4 percentage points decrease for taxpayers bunching at the information discontinuity threshold. Consistent with opacity leading to lower compliance\, treated households do not experience a real change in their (third-party) reported labor and capital income. The wealth tax base becomes much more elastic in the low-information regime\, illustrating the first-order role of information policy choices for tax base elasticities. \njoint work  : Jonathan Goupille-Lebret\, Mathilde Munoz\, Stéfanie Stantcheva and Gabriel Zucman \nOrganizers:\nBenoît SCHMUTZ (Pôle d’économie du CREST)\nRoland RATHELOT (Pôle d’économie du CREST)\nSponsors:\nCREST \n
URL:https://crest.science/event/bertrand-garbinti-crest-t-b-a/
CATEGORIES:Applied Seminar,Economics,Microeconometrics,Seminars
ATTACH;FMTTYPE=:
END:VEVENT
END:VCALENDAR