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VERSION:2.0
PRODID:-//AMSE//Event Calendar//FR
CALSCALE:GREGORIAN
METHOD:PUBLISH
BEGIN:VEVENT
UID:event-12378@www.amse-aixmarseille.fr
DTSTAMP:20260409T062054Z
CREATED:20260409T062054Z
LAST-MODIFIED:20260409T062054Z
STATUS:CONFIRMED
SEQUENCE:0
SUMMARY:amse seminar - Niels Johannesen
DTSTART:20251013T093000Z
DTEND:20251013T104500Z
DESCRIPTION:In a bold move to end offshore tax evasion\, around 100 countri
 es have recently embarked on automatic exchange of information about financ
 ial income and assets. Drawing on information reports about more than 1 mil
 lion offshore accounts owned by South Africans\, we find that the effect on
  tax compliance in South Africa is modest: while self-reported foreign fina
 ncial income increased after the onset of information exchange\, it remains
  below 50% of bank-reported income. Our analysis of comprehensive audit dat
 a suggests that the weak compliance effect reflects low utilization of bank
 -reported information by the tax authorities. In stark contrast to standard
  theories of tax enforcement with third-party reporting\, taxpayers under-r
 eporting foreign financial income face no higher audit probabilities and on
 ly slightly higher income adjustments in audits. The results highlight the 
 shortcomings of third-party reporting in contexts where third-party informa
 tion is imperfect and administrative resources limited.\\n\\nContact: Séga
 l Le Guern Herry: segal.le-guern-herry[at]univ-amu.frMorgan Raux: morgan.
 raux[at]univ-amu.fr\n\nPlus d'informations: https://www.amse-aixmarseille.f
 r/en/events/niels-johannesen-0
LOCATION:Îlot Bernard du Bois - Amphithéâtre\, AMU - AMSE\, 5-9 boulevar
 d Maurice Bourdet\, 13001 Marseille
URL;VALUE=URI:https://www.amse-aixmarseille.fr/en/events/niels-johannesen-0
CONTACT:Ségal Le Guern Herry:&nbsp\;segal.le-guern-herry[at]univ-amu.frMor
 gan Raux:&nbsp\;morgan.raux[at]univ-amu.fr
TRANSP:OPAQUE
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