{"id":622,"date":"2019-03-26T09:32:36","date_gmt":"2019-03-26T09:32:36","guid":{"rendered":"http:\/\/qsms.mokk.bme.hu\/?p=622"},"modified":"2019-03-28T10:08:28","modified_gmt":"2019-03-28T10:08:28","slug":"02-apr-antoine-malezieux-qsms-seminar","status":"publish","type":"post","link":"https:\/\/qsms.bme.hu\/index.php\/2019\/03\/26\/02-apr-antoine-malezieux-qsms-seminar\/","title":{"rendered":"02 Apr: Antoine Malezieux (QSMS Seminar)"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium\" src=\"https:\/\/lh5.googleusercontent.com\/smdhrpiEfQC54sk7flcGXfqWhA2oOuVhSstG8wk4-lNqKbcZa3aBB9o-xmiivgowoXyFOBz9TSWDAYTMfsvcJV3Q9bjqZwDG5h4x8z7K82-UyzKvyMts=w371\" alt=\"Antoine Malezieux\" width=\"150\" height=\"184\" \/>Presenting\u00a0<em>40 years of Tax Evasion Games: A Meta-Analysis <\/em>at 12:15-13:30 in QA406.<\/p>\n<p><!--more--><span id=\"more-538\"><\/span><\/p>\n<p>On 2nd April 2019 we have <a href=\"https:\/\/sites.google.com\/site\/antoinemalezieux\/\" target=\"_blank\" rel=\"noopener\">Antoine Malezieux<\/a> of University of Exeter visiting us. He is going to give a seminar titled\u00a0<em>40 years of Tax Evasion Games: A Meta-Analysis<\/em> at 12:15-13:30 in room A406 in Building Q, Budapest University of Technology and Economics, Faculty of Economic and Social Sciences, Magyar tud\u00f3sok k\u00f6r\u00fatja 2, 1117 Budapest. Sandwiches will be provided. Please <a href=\"https:\/\/goo.gl\/forms\/8eVGDSidlpzHrtq13\" target=\"_blank\" rel=\"noopener\"><strong>register<\/strong>. <\/a>Also see our <a href=\"https:\/\/www.facebook.com\/events\/343234006536798\/\" target=\"_blank\" rel=\"noopener\"><strong>Facebook event<\/strong><\/a>.<\/p>\n<p>Abstract:\u00a0<em>We collect data from 64 papers that use laboratory experiments to examine individual tax evasion behavior (or \u0010Tax Evasion Games\u0011), in order to use meta-analysis to estimate the impacts of various policy instruments on the extensive and intensive margins of tax evasion behavior. Our results show that the audit probability has a positive impact on the extensive margin, unlike the tax rate, a tax amnesty, or a \u001dat tax system. We also \u001cnd that the audit probability and the tax rate have a negative impact on the intensive margin, while the \u001cne<br \/>\nrate has a positive impact. Finally, we \u001cnd that only one endogenous audit rule performs better than a random audit rule, suggesting that random audits cannot be said in general to perform better or worse than non-random audits.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Presenting\u00a040 years of Tax Evasion Games: A Meta-Analysis at 12:15-13:30 in QA406.<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22,4,17],"tags":[96,95,94],"class_list":["post-622","post","type-post","status-publish","format-standard","hentry","category-event","category-news","category-seminar","tag-audit","tag-policy-instruments","tag-tax-evasion"],"_links":{"self":[{"href":"https:\/\/qsms.bme.hu\/index.php\/wp-json\/wp\/v2\/posts\/622","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qsms.bme.hu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qsms.bme.hu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qsms.bme.hu\/index.php\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/qsms.bme.hu\/index.php\/wp-json\/wp\/v2\/comments?post=622"}],"version-history":[{"count":3,"href":"https:\/\/qsms.bme.hu\/index.php\/wp-json\/wp\/v2\/posts\/622\/revisions"}],"predecessor-version":[{"id":631,"href":"https:\/\/qsms.bme.hu\/index.php\/wp-json\/wp\/v2\/posts\/622\/revisions\/631"}],"wp:attachment":[{"href":"https:\/\/qsms.bme.hu\/index.php\/wp-json\/wp\/v2\/media?parent=622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qsms.bme.hu\/index.php\/wp-json\/wp\/v2\/categories?post=622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qsms.bme.hu\/index.php\/wp-json\/wp\/v2\/tags?post=622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}