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发展经济学workshop:Greener on the Other Side: Inequity and Tax Compliance
发布日期：2023-05-31 12:00 来源：
时间：2023年5月31日(周三) 9:00-10:00
参与方式：
线上Zoom, 会议号：884 0403 9439, 密码：519795主讲人：Michael Best
参与老师：（国发院）李力行，席天扬，徐化愚，于航，王轩，易君健
（经院）刘冲，吴群锋，曹光宇论文题目：Greener on the Other Side: Inequity and Tax Compliance
论文摘要：Horizontal inequity in public policy generates resentment among citizens. We estimate the impact that inequity in the tax code has on voluntary tax compliance in the context of the property tax in Manaus, Brazil. Using administrative data on the universe of taxpayers and a novel quasi-experimental design leveraging geographic discontinuities in tax liabilities and a large reform, we find that the elasticity of compliance with respect to inequity is 0.14--0.18, slightly larger than the elasticity with respect to a taxpayer's own liability. A simple optimal taxation model draws out the implications of these responses for tax design, showing that compliance responses to horizontal inequity significantly dampen the optimal progressivity of property taxes.
主讲人介绍：Michael Best is an assistant professor of economics at Columbia University. His research focuses on improving government effectiveness in low- and middle-income countries, particularly by improving tax compliance and bureaucratic performance. Prior to joining Columbia, Michael was a postdoctoral fellow at the Stanford Institute for Economic Policy Research. Michael holds a PhD in economics from the London School of Economics and an M.Phil from the University of Oxford. He has published papers on American Economic Review, Quarterly Journal of Economics, Review of Economic Studies, Journal of Political Economy and Journal of Development Economics.
主页：https://blogs.cuit.columbia.edu/mcb2270/
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首页
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发展经济学workshop:Greener on the Other Side: Inequity and Tax Compliance
发布日期：2023-05-31 12:00 来源：
时间：2023年5月31日(周三) 9:00-10:00
参与方式：
线上Zoom, 会议号：884 0403 9439, 密码：519795主讲人：Michael Best
参与老师：（国发院）李力行，席天扬，徐化愚，于航，王轩，易君健
（经院）刘冲，吴群锋，曹光宇论文题目：Greener on the Other Side: Inequity and Tax Compliance
论文摘要：Horizontal inequity in public policy generates resentment among citizens. We estimate the impact that inequity in the tax code has on voluntary tax compliance in the context of the property tax in Manaus, Brazil. Using administrative data on the universe of taxpayers and a novel quasi-experimental design leveraging geographic discontinuities in tax liabilities and a large reform, we find that the elasticity of compliance with respect to inequity is 0.14--0.18, slightly larger than the elasticity with respect to a taxpayer's own liability. A simple optimal taxation model draws out the implications of these responses for tax design, showing that compliance responses to horizontal inequity significantly dampen the optimal progressivity of property taxes.
主讲人介绍：Michael Best is an assistant professor of economics at Columbia University. His research focuses on improving government effectiveness in low- and middle-income countries, particularly by improving tax compliance and bureaucratic performance. Prior to joining Columbia, Michael was a postdoctoral fellow at the Stanford Institute for Economic Policy Research. Michael holds a PhD in economics from the London School of Economics and an M.Phil from the University of Oxford. He has published papers on American Economic Review, Quarterly Journal of Economics, Review of Economic Studies, Journal of Political Economy and Journal of Development Economics.
主页：https://blogs.cuit.columbia.edu/mcb2270/
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