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VERSION:2.0
PRODID:-//AMSE//Event Calendar//FR
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UID:event-9847@amse-aixmarseille.fr
DTSTAMP:20260430T130935Z
CREATED:20260430T130935Z
LAST-MODIFIED:20260430T130935Z
STATUS:CONFIRMED
SEQUENCE:0
SUMMARY:big data and econometrics seminar - Denisa Banulescu-Radu
DTSTART:20230411T120000Z
DTEND:20230411T133000Z
DESCRIPTION:The current paper addresses social contribution fraud by estim
 ating accurately the shortfall in tax revenue. This loss in tax revenue is 
 defined as the potential sum of the tax adjustments that could have been im
 posed on firms that have committed fraud (or made erroneous social security
  declarations)\, if they had been effectively controlled by an inspection a
 uthority\, whereas they were not in reality. We define first the tax shortf
 all from a theoretical point of view\, highlight then the tractability of t
 he theoretical approach via Monte Carlo simulations\, and finally validate
  empirically the methods proposed for estimating such an amount. The empir
 ical application is  performed on real data provided by MSA (Mutualité So
 ciale Agricole). Therefore\, in addition to the methodological contribution
 \, this study allows us to quantify the financial impact of illegal activit
 y (fraud\, abuse\, optimization or intentional error\, ...) for the entire 
 French agricultural system.\\n\\nContact: Michel Lubrano: michel.lubrano[at
 ]univ-amu.frPierre Michel: pierre.michel[at]univ-amu.fr\n\nPlus d'informat
 ions: https://amse-aixmarseille.fr/en/events/denisa-banulescu-radu-0
LOCATION:Îlot Bernard du Bois - Salle 16\, AMU - AMSE\, 5-9 boulevard Maur
 ice Bourdet\, 13001 Marseille
URL;VALUE=URI:https://amse-aixmarseille.fr/en/events/denisa-banulescu-radu-0
CONTACT:Michel Lubrano: michel.lubrano[at]univ-amu.frPierre Michel:&nbsp\;p
 ierre.michel[at]univ-amu.fr
TRANSP:OPAQUE
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