Top Income Tax Evasion and Redistribution Preferences: Evidence from the Panama Papers

This paper provides empirical evidence that, after fiscal scandals, individuals substantially revise their views on redistribution. I exploit as a quasi-natural experiment the 2016 Panama Papers scandal which revealed top-income tax evasion behaviour simultaneously worldwide. The empirical investigation relies on two original sources of data: a longitudinal dataset on United Kingdom households and a survey conducted in twenty-two European countries. Using a difference-in-differences strategy, I find an increase in pro-redistribution statements post-scandal ranging between 2% and 3.3%. Responses are heterogeneous on income levels and on political affiliations, with larger responses from right-wing individuals. The change in redistribution preferences is moderately translated into votes: I find an increase in voting intentions for the left and negative for the right-wing parties. Complementary estimations at the European-level indicate that pro-redistribution responses increase with media coverage and shock intensity (i.e., number of individuals involved)

Top Income Tax Evasion and Redistribution Preferences: Evidence from the Panama Papers

This paper provides empirical evidence that, after fiscal scandals, individuals substantially revise their views on redistribution. I exploit as a quasi-natural experiment the 2016 Panama Papers scandal which revealed top-income tax evasion behaviour simultaneously worldwide. The empirical investigation relies on two original sources of data: a longitudinal dataset on United Kingdom households and a survey conducted in twenty-two European countries. Using a difference-in-differences strategy, I find an increase in pro-redistribution statements post-scandal ranging between 2% and 3.3%. Responses are heterogeneous on income levels and on political affiliations, with larger responses from right-wing individuals. The change in redistribution preferences is moderately translated into votes: I find an increase in voting intentions for the left and negative for the right-wing parties. Complementary estimations at the European-level indicate that pro-redistribution responses increase with media coverage and shock intensity (i.e., number of individuals involved)

Effects of signalling tax evasion on redistribution and voting preferences: evidence from the Panama papers

This paper provides empirical evidence that individuals substantially revise their stated wealth redistribution preferences after fiscal scandals. The 2016 Panama Papers scandal revealed top-income tax evasion behaviour simultaneously worldwide. The empirical investigation exploits this event as a quasi-natural experiment. I rely on two original datasets, a UK household longitudinal dataset and a survey conducted in 22 European countries. I use a difference-in-differences strategy and find that pro-redistribution statements increased between 2% and 3.3% after the scandal. Responses are heterogeneous and larger for right-wing individuals and low-income individuals. This change in wealth redistribution preferences is likely to have been translated into a slight change in votes. The results suggest an increase in stated voting intentions for the left and a decrease for the right. Complementary estimations reveal that more media coverage and more individuals involved by country increase the magnitude of the response.</p

Le travail dissimulé en france

– This study quantifies undeclared work patterns in France using a unique pilot survey which collects data on households' demand and supply of undeclared work (Enquête pilote auprès des ménages sur la fraude). It also proposes an international comparison at the European level using Eurobarometer data. Socio-demographic characteristics fail to explain the variance in undeclared work, while subjective factors are strongly associated with house-holds’ supply and demand for undeclared work. This suggests the underlying influence of intrinsic, extrinsic and peer effects. Similar results from the Eurobarometer allow for a cross-validation of the two surveys. We obtain similar correlates for undeclared work in France and countries where undeclared work is also a supplementary income (Denmark and Germany). This suggests homogeneous patterns across European countries.</p

Partial unemployment insurance and hour decisions

How do financial incentives embedded in unemployment programs affect job uptake? Partial Unemployment Insurance (PUI) programs allow jobseekers to keep their benefits when working, if the job abides by eligibility conditions. PUI programs operate as an in-work benefit scheme that aims towards labor market reintegration: allowing benefits as a top-up on earnings increases the value of employment relative to unemployment’s. We exploit a reform of the French PUI scheme introduced in 2006: the benefit eligibility hour threshold was decreased by 20%, offering a quasi-experimental setting. This paper studies labor supply responses when benefit availability is restricted. Using unique administrative data on unemployment spells and employment episodes, we estimate competing risks models with correlated risks to determine the propensity to exit towards PUI job intensities depending on whether they allow for benefits. We show the reform significantly increased the conditional probability to take up a PUI job below the new hour threshold. Hence, narrowed benefit availability contributes to a substantial decline in worked hours for PUI claimants. We use our parameter estimates to compute the hour elasticity to PUI earnings, which equals .142. Its small magnitude stems from labor market rigidities; yet, it is consistent with the bunching literature

Les différentes formes d'activités réduites et leurs impacts sur les trajectoires professionnelles des actifs expérimentés

National audienceCe document présente les résultats des travaux menés sur le thème de l’activité réduite, par cinq laboratoires sélectionnés dans le cadre d’un appel à propositions de recherches lancé par Pôle emploi avec le concours de son conseil scientifique.Au-delà de la diversité des pratiques observables des activités réduites, plus souvent subies que choisies, leurs effets sont globalement positifs. En permettant de conserver un lien étroit au monde du travail, l’activité réduite évite le plus souvent de s’enfermer dans la précarité et de bénéficier d’un « effet tremplin » pour sortir du chômage et accéder à un emploi plus durable. De plus, dans un contexte où les formes particulières d’emploi se diffusent et deviennent de moins en moins atypiques, l’attitude des recruteurs peut bénéficier à ceux qui ont connu le temps partiel ou les emplois temporaires entrecoupés de périodes de chômage, dès lors que cette situation devient banale dans le métier considéré

Les différentes formes d'activités réduites et leurs impacts sur les trajectoires professionnelles des actifs expérimentés

National audienceCe document présente les résultats des travaux menés sur le thème de l’activité réduite, par cinq laboratoires sélectionnés dans le cadre d’un appel à propositions de recherches lancé par Pôle emploi avec le concours de son conseil scientifique.Au-delà de la diversité des pratiques observables des activités réduites, plus souvent subies que choisies, leurs effets sont globalement positifs. En permettant de conserver un lien étroit au monde du travail, l’activité réduite évite le plus souvent de s’enfermer dans la précarité et de bénéficier d’un « effet tremplin » pour sortir du chômage et accéder à un emploi plus durable. De plus, dans un contexte où les formes particulières d’emploi se diffusent et deviennent de moins en moins atypiques, l’attitude des recruteurs peut bénéficier à ceux qui ont connu le temps partiel ou les emplois temporaires entrecoupés de périodes de chômage, dès lors que cette situation devient banale dans le métier considéré

Integrating drones into NHS patient diagnostic logistics systems: flight or fantasy?

Healthcare accounts for approximately 5% of emissions in developed nations, and the public healthcare provider in the United Kingdom (UK), the National Health Service (NHS), has set a target to reach net-zero emissions by 2040 without detriment to its quality of patient care. With Uncrewed Aerial Vehicles (UAVs; a.k.a. drones, UAS, or RPAS) starting to be used in health care systems outside the UK, there is increasing interest in how they could be integrated into NHS operations for the more efficient and faster movement of diagnostic specimens. Reflecting on a business-as-usual analysis of current NHS diagnostic specimen logistics across the Solent region of Southern UK, this paper critically evaluates the practical reality of integrating UAV deliveries of this commodity, identifying the benefits and challenges that must be addressed by stakeholders to realise commercial UAV services, including dangerous goods legislation, cargo stability, routing, and weather. In the exploratory desktop analysis, 14 out of 79 surgeries could be realistically served by a 5m wingspan vertical take-off/landing (VTOL) UAV: seven directly, and seven through ground-based logistics transfers. The results suggested that an average of 1,628 samples could be served by UAV each week, resulting in 42 flights/week with 10 taxi services to cover periods where weather limits flying. This resulted in an approximate total service cost of £2,964/week if regulations develop to relax UAV personnel constraints. Whilst this created a 23% reduction in tailpipe emitted CO2 (excl. taxis) and a 20% reduction in van logistics costs, an overall cost increase of 56% was returned, making any long-term UAV service financially unsustainable. Accounting for greenhouse gas (GHG) emissions, congestion, and air pollution costs, the UAV intervention reduced the marginal external costs of the system by £196 per week (GHG = £81 reduction, congestion = £116 reduction, air pollution – NOx, PM2.5 = &lt;£1 reduction)