Tax evasion, information reporting, and the regressive bias hypothesis

A robust prediction from the tax evasion literature is that optimal auditing induces a regressive bias in e¤ective tax rates compared to statutory rates. If correct, this will have important distributional consequences. Nevertheless, the regressive bias hypothesis has never been tested empirically. Using a unique data set, we provide evidence in favor of the regressive bias prediction but only when controlling for the tax agency�s use of third-party information in predicting true incomes. In aggregate data, the regressive bias vanishes because of the systematic use of third-party information. These results are obtained both in simple reduced-form regressions and in a data-calibrated state-of-the-art model

The CERL Portal : Manuscripts and the European Printed Heritage

Intervention au 36e congrès LIBER qui s\u27est tenu à Varsovie du 3 au 7 juillet 2007. Présentation du portail du CERL (Consortium of European Research Libraries) : Manuscrits et patrimoine imprimé de l\u27Europe

Europe and the Sahel-Maghreb Crisis

This report analyses the reasons for European policy-makers coming to perceive the Sahel as a threat to Europe’s own security and stability. It starts by presenting the most recent developments in the Sahel and Maghreb regions in respect of the two most significant threats to European security and stability: trans-national jihadism and cross-border migration. The report provides in-depth analysis of a series of the most important factors that are driving the increases in jihadism and migration, including the persistence of state weakness in the Sahel, the collapse of the state in Libya and the failure of regional collaboration. Furthermore, the report analyses the most significant developments in the international community’s responses to the most recent conflicts and crises in the Sahel and Maghreb, including the foreign policies of France, which remains the single most important foreign actor in the Sahel, the European Union and Denmark. The report closes with a series of suggestions regarding how the European powers, especially Denmark, might adjust their policies in order to increase the likelihood of long-term peace and stability being generated in the region...Preface Sahel: a european security concern State weakness in the Sahel State collapse in Libya The failure of regional collaboration French counterterrorism European anti-migration policy Denmark in the Sahel Conclusion: facilitating trans-regional integratio

A new hybrid in Arab politics: Unstable authoritarianism

While the recent collapse of political order in the Arab World calls for short term security politics, Europe has a long-term interest in remaining steadfast in its push for political reform. In a new DIIS report, Rasmus Alenius Boserup and Jakob Wichmann explore the trajectory of the collapse of political order in the Arab World after the uprisings of 2011 and provide a series of general pointers for Western and Arab policy makers. Providing empirical evidence from a host of Arab countries including Egypt, Algeria, Syria, Libya and Iraq, the report identifies the contours of a new hybrid in Arab authoritarian governance - "Unstable Authoritarianism" - and provides a series of reflections about the possible policy responses this should be met with. A central point in the report is that while the current instability and reshaping of authoritarian governance in the region legitimately calls for anti-terrorism and security politics, the long-term development of an alternative governance model remains pivotal for Europe's long-term security concerns