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VERSION:2.0
PRODID:-//AMSE//Event Calendar//FR
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UID:event-12515@amse-aixmarseille.fr
DTSTAMP:20260624T084831Z
CREATED:20260624T084831Z
LAST-MODIFIED:20260624T084831Z
STATUS:CONFIRMED
SEQUENCE:0
SUMMARY:Development and political economy seminar - Victor Pouliquen
DTSTART:20260626T090000Z
DTEND:20260626T101500Z
DESCRIPTION:Raising tax revenues remains a central challenge in low-income 
 countries. Existing research finds most support for enforcement as an effec
 tive channel\, and also typically assumes that taxpayers are known to the s
 tate. However\, in many settings\, credible enforcement is not feasible at 
 scale\, and the majority of taxpayers are not registered. We study how buil
 ding fiscal capacity might occur in such contexts\, leveraging Senegal’s 
 first large-scale property tax base expansion program in the capital city\,
  Dakar. Through a randomized controlled trial\, 193 neighborhoods (80\,000 
 properties) were assigned either to a treatment group\, where a digitized p
 roperty tax census was conducted\, or a control group. The program was succ
 essful in massively expanding the tax net: there was a six-fold increase in
  the share of property owners receiving a tax bill\, and the compliance rat
 e increased from 9 to 24%\, leading to substantial revenue gains. We develo
 p and test a framework distinguishing extrinsic incentives\, intrinsic moti
 ves\, and social norms as drivers of compliance. We find that “duty-to-co
 mply” - the sense of personal liability toward the State - and social nor
 ms play a central role\, that our setting uniquely allows to highlight. Per
 ceived enforcement and fiscal exchange are ruled out as important drivers. 
 Our findings suggest that “big push” tax base expansion programs can be
  successful even when enforcement is limited.\\n\\nContact: Timothée Demon
 t: timothee.demont[at]univ-amu.frHabiba Djebbari: habiba.djebbari[at]univ-
 amu.fr\n\nPlus d'informations: https://amse-aixmarseille.fr/en/events/victo
 r-pouliquen-0
LOCATION:MEGA - Salle Carine Nourry\, 424\, Chemin du Viaduc\, 13080 Aix-en
 -Provence
URL;VALUE=URI:https://amse-aixmarseille.fr/en/events/victor-pouliquen-0
CONTACT:Timothée Demont:&nbsp\;timothee.demont[at]univ-amu.frHabiba Djebba
 ri: habiba.djebbari[at]univ-amu.fr
TRANSP:OPAQUE
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