IFS/STICERD/UCL Development Work in Progress Seminar
How to Reveal 21% of GDP in Hidden Assets: Evidence from Argentina's Tax Amnesties
Dario Tortarolo (IFS), joint with Juliana Londoño Vélez
Thursday 02 December 2021 12:30 - 14:00
Many of our seminars and public events this year will continue as in person or as hybrid (online and in person) events. Please check our website listings and Twitter feed @STICERD_LSE for updates.
Unless otherwise specified, in-person seminars are open to the public.
Those unable to join the seminars in-person are welcome to participate via zoom if the event is hybrid.
About this event
Tax amnesties are a controversial and widely-used policy tool to encourage evaders to disclose income or wealth in exchange for reduced penalties and no prosecution. We investigate the effectiveness of tax amnesties leveraging variation from Argentina, where left- and right-wing governments have implemented different schemes with varying success. For example, after the 2013-15 scheme revealed 0.5% of GDP in hidden assets, a new scheme in 2016 disclosed a remarkable 21% of GDP, dubbed the world’s most successful tax amnesty. Using administrative tax and pension data, we document the effects of these amnesties, their externalities, and the factors leading to their success (or failure).
This seminar series is jointly organized by the IFS, STICERD, and UCL.
IFS/STICERD/UCL Development Economics Work In Progress seminars are held on Thursdays in term time at 12:30-14:00, ONLINE, unless specified otherwise.
Seminar organisers: Oriana Bandiera (STICERD, LSE), Imran Rasul (UCL), Britta Augsburg (IFS) and Jonathan Weigel (LSE).
For further information please contact Lubala Chibwe, either by email: firstname.lastname@example.org.
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