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VERSION:2.0
PRODID:-//AMSE//Event Calendar//FR
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UID:event-11010@www.amse-aixmarseille.fr
DTSTAMP:20260422T002328Z
CREATED:20260422T002328Z
LAST-MODIFIED:20260422T002328Z
STATUS:CONFIRMED
SEQUENCE:0
SUMMARY:amse seminar - Michael Dorsch
DTSTART:20240322T103000Z
DTEND:20240322T114500Z
DESCRIPTION:We argue that historical reforms to the fiscal state can have a
  lasting impact on voluntary tax compliance and fiscal capacity development
 .  We substantiate our argument by examining the effect of historical Habs
 burg imperial rule on the current propensity to avoid taxation in contempor
 ary northern Italy.  Our study employs several behavioral measures of tax 
 avoidance -- at the individual and the municipal level.  We use spatial re
 gression discontinuity designs to demonstrate that tax avoidance is lower a
 mong respondents from the formerly Habsburg side of the long-gone imperial 
 border.  Investigating the channels that drive tax compliance\, we provide
  evidence that beliefs about tax enforcement are no different\, but proxies
  for tax morale are significantly higher on the Habsburg side of the histor
 ical border discontinuity.  We propose theoretical mechanisms for the hist
 orical persistence\, which we also empirically examine.  Our study demonst
 rates that historically fostered tax morale has a long-run impact on tax co
 mpliance and fiscal capacity.\\n\\nContact: Cecilia Garcia Peñalosa : cec
 ilia.garcia-penalosa[at]univ-amu.fr\n\nPlus d'informations: https://www.ams
 e-aixmarseille.fr/fr/evenements/michael-dorsch-1
LOCATION:Îlot Bernard du Bois - Salle 21\, AMU - AMSE\, 5-9 boulevard Maur
 ice Bourdet\, 13001 Marseille
URL;VALUE=URI:https://www.amse-aixmarseille.fr/fr/evenements/michael-dorsch-1
CONTACT:Cecilia Garcia Peñalosa :&nbsp\;cecilia.garcia-penalosa[at]univ-am
 u.fr
TRANSP:OPAQUE
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