BOFIT online seminar: Ruben Enikolopov - Tax Evasion of Politically Connected Firms

TIME: 16 February 2021 at 11.30 AM (UTC+2)
PLACE: online (Microsoft Teams)
 
Ruben Enikolopov (New Economic School and Universitat Pompeu Fabra) - Tax Evasion of Politically Connected Firms
Co-author: Sergey Mityakov (Florida State University)

Abstract
We study the impact of hiring former government officials on firms’ tax evasion using unique administrative employee-employer matched data from Moscow, Russia. We find that after hiring a former top-level city government official, the hiring firm’s tax evasion increases: its existing employees receive a boost to their actual compensation, while their reported salaries decrease. Using instrumental variables proxying for local reorganizations in Moscow government, we show that these effects have causal interpretation. In addition, hiring top-level government officials makes the firm more likely to have overdue taxes and increases the amount of government transfers to the firm.

Online BOFIT seminars are open to all researchers interested in the subjects covered. Those wishing to attend a seminar are kindly asked to register in advance.

Please read more and find the online registration form: BOFIT online seminar - Tax Evasion of Politically Connected Firms (bofit.fi)

 
 
 
 

Ota yhteyttä

Sivuston ylläpidosta vastaa Aalto-yliopiston kauppakorkeakoulun Kansainvälisten markkinoiden tutkimuskeskus CEMAT (Center for Markets in Transition)

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