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Event: Africa Europe Foundation - Combatting Illicit Financial Flows

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Event: EU Annual Report on Taxation 2023

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Oxford & Skatteforsk: Business Tax Symposium 2023

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We are hiring: Postdoctoral fellow in empirical public economics

The presentation is on May 10th, in room T451 (OBS: NEW LOCATION)  at Tårnbygningen, NMBU, from 14.00-15.00.
<a href="http://economics.dtortarolo.com.ar/" target="_blank" rel="noopener noreferrer">Dario Tortarolo</a> is an Assistant Professor of Economics at the University of Nottingham and a Research Associate at the Institute for Fiscal Studies. His research focuses on Public Economics and seeks to understand (i) how public policies affect workers, businesses, and consumers, (ii) the distributional impacts and the unintended effects due to design issues or a limited understanding of policymakers, and (iii) how governments can address tax avoidance and evasion problems, especially at the top of the income distribution. He holds a Ph.D. in Economics from UC Berkeley and a B.Sc. and M.Sc. in Economics from Universidad Nacional de La Plata. He is the 2020 recipient of the National Tax Association’s Outstanding Doctoral Dissertation Award.
He will present his most recent paper joint  with Juliana Londono-Velez: "<a href="https://dtortarolo.github.io/WebPage/LondonoTortarolo_ArgentinaAmnesty_v4.pdf" target="_blank" rel="noopener noreferrer">Revealing 21% of GDP in Hidden Assets: Evidence from Argentina's Tax Amnesties</a>"
Abstract We study the effectiveness of tax amnesties and their impacts on capital taxation and public spending. We leverage rich policy variation from Argentina, which implemented the world’s most successful program, reportedly revealing assets worth 21% of GDP. First, despite substantial offshore tax evasion, declared foreign assets quadrupled. Second, tax progressivity improved because disclosures were extensive among the wealthiest 0.1%. Third, improving tax compliance has sizable fiscal externalities on capital taxes and social transfers: the wealth and capital income tax bases more than doubled, and the earmarked revenue boosted pension benefits by 15%. We end by discussing the lessons from Argentina.
Please contact malgorzata.bernhardsen@nmbu.no should you have any practical questions.
<div class="factbox">Abonner på nyheter fra <a href="mm/26341/node/31597">Skatteforsk</a> ved å <a href="https://nmbu.us5.list-manage.com/subscribe?u=ccd5c73f379de993913f7b24e&amp;id=74b0810e14">melde deg på her.</a></div>

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Welcome to seminar by Dario Tortarolo on May 10th

The presentation is 24 April, in room 316 at Tårnbygningen, NMBU, from 12.15-13.00. We start with a simple lunch at 12.00.
Everyone is welcome to the presentation. To attend the lunch, please register by sending en e-mail to <a href="mailto:malgorzata.bernhardsen@nmbu.no">malgorzata.bernhardsen@nmbu.no</a> before 21 April 12.00, including information regarding any allergies.
Naomi Feldman is Professor in Economics at Hebrew University of Jerusalem. In particular, she studies how how the complexity of the tax code impacts the behavior of firms and individuals. Before joining the Hebrew University, she was employed at the Federal Reserve Board of Governors in Washington, DC and spent a year at the Council of Economic Advisers (CEA) in the Executive Office of the President as a Senior Economist in Tax Policy. In 2021, she began serving as co-editor of the American Economic Journal: Economic Policy, and was also appointed to be a voting member on the Bank of Israel's Monetary Policy Committee. She is also a member of Skatteforsk's Scientific Advisory Board.
Feldman will present the paper: “The impact of Opportunity Zones on Commercial Investment and Economic Activity”, which is co-authored with Kevin Corinth. 
Abstract: A provision of the Tax Cuts and Jobs Act of 2017 offered tax incentives for investing in certain low-income areas in the United States called Opportunity Zones. The goal of this provision was to spur private investment in OZs in order to improve the economic well-being of their residents. Using a regression discontinuity design and data on the universe of all significant commercial investments in the United States, we find that OZ eligibility led to no statistically significant increase in investment in OZs. We can rule out at the 95 percent confidence level an increase in the probability of investment of more than 1.3 percentage points (4.9%), an increase in the number of annualized investments of more than 0.01 (6.7%), and an increase in annualized dollars of investment of more than $0.16 million per census tract (8.2%). These findings are supported by data from Mastercard that show no evidence of increased business activity nor consumer spending. Overall, our findings suggest that the impact of the OZ place-based investment incentives on economic improvement has thus far been limited.
 The full paper is found <a href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4086056">here</a>.
<div class="factbox">Abonner på nyheter fra <a href="mm/26341/node/31597">Skatteforsk</a> ved å <a href="https://nmbu.us5.list-manage.com/subscribe?u=ccd5c73f379de993913f7b24e&amp;id=74b0810e14">melde deg på her.</a></div>

SKATTEFORSK

Event: Africa Europe Foundation - Combatting Illicit Financial Flows

Event: EU Annual Report on Taxation 2023

Oxford & Skatteforsk: Business Tax Symposium 2023

We are hiring: Postdoctoral fellow in empirical public economics

Welcome to seminar by Dario Tortarolo on May 10th

Welcome to seminar by Naomi Feldman on April 24th