Descripción del proyecto
Un sistema eficaz de intercambio automático de información
La evasión y elusión fiscales representan un problema mundial que priva a los Gobiernos y a la sociedad de importantes ingresos esenciales para financiar el gasto público. La transparencia fiscal es una herramienta política fundamental para abordarlo. En consecuencia, se han puesto en marcha varias iniciativas de transparencia fiscal, incluido un sistema global de intercambio automático de información (AEOI, por sus siglas en inglés). Sin embargo, aún no se comprende bien la eficacia de un sistema de este tipo. El equipo del proyecto TAXFAIR, financiado por las acciones Marie Skłodowska-Curie, determinará las características que debe tener un sistema de AEOI para maximizar la extracción de ingresos fiscales. Asimismo, combinará información procedente de dos conjuntos de datos: uno con datos administrativos sobre los residentes noruegos y otro con información institucional sobre los sistemas de AEOI aplicados localmente. En conjunto, en TAXFAIR se proporcionará un marco basado en el conocimiento para que los Gobiernos de todo el mundo implanten un sistema eficaz de intercambio automático de información.
Objetivo
Tax evasion represents a pervasive phenomenon and a substantial portion can be attributable to income held abroad. The general consensus at global level is that cross-border tax evasion can be fought effectively by further increasing information exchange between countries. Anecdotal evidence suggests that introducing a system for the automatic exchange of information (AEOI) is extremely costly. Yet, we lack a direct assessment of the related benefits. TAXFAIR aims to analyze the effectiveness of the AEOI system to mobilize tax revenues and to determine the characteristics of an AEOI system that maximizes tax revenue extraction. Specifically, 1. I will create a high-quality novel dataset based on administrative data on Norwegian residents and a dataset containing institutional information on locally implemented AEOI systems; 2. I will apply state-of-the-art regression models to the administrative dataset to quantify the tax revenue recovered from the introduction of a AEOI system; 3. By combining the institutional information dataset and the administrative dataset, I will empirically analyze the traits that maximize the tax revenues recovered from the local AEOI systems. Overall, TAXFAIR will provide a knowledge based framework for governments and policymakers which will allow them to increase the monetary resources highly needed for financing the recovery from the massive negative economic shock induced by the COVID19 pandemic.
While working on the action, I will develop new methodological skills (especially on machine learning), cross-sectorial skills (through the research stay at the IMF), stronger communication skills (by presenting at international conferences and via video clips), and further teaching and organizational skills (especially by organizing a case study competition joint with the industry). Overall, the MSCA fellowship will undoubtedly jump-start my career allowing me to emerge as an independent researcher with multiple attractive career pathways.
Ámbito científico
Palabras clave
Programa(s)
- HORIZON.1.2 - Marie Skłodowska-Curie Actions (MSCA) Main Programme
Régimen de financiación
HORIZON-TMA-MSCA-PF-EF - HORIZON TMA MSCA Postdoctoral Fellowships - European FellowshipsCoordinador
N-5045 Bergen
Noruega