The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France

Optimal tax formulas expressed in "sufficient statistics" are usually calibrated under the assumptionthat the relevant tax elasticities are unaffected by other available policy instruments.In practice though, tax authorities have many more instruments than the mere tax rates andtax elasticities are functions of all these policy instruments. In this paper we provide evidencethat tax elasticities are extremely sensitive to a particular policy instrument: the level of taxenforcement. We exploit a natural experiment that took place in France in 1983, when the taxadministration tightened the requirements to claim charitable deductions. The reform led to asubstantial drop in the amount of contributions reported to the administration, which can becredibly attributed to overreporting of charitable contributions before the reform, rather thanto a real change in giving behaviours. We show that the reform was also associated with asubstantial decline in the absolute value of the elasticity of reported contributions. This findingallows us to partially identify the elasticity of overreporting contributions, which is shown tobe large and inferior to -2 in the lax enforcement regime. We further show using bunching oftaxpayers at kink-points of the tax schedule that the elasticity of taxable income also experienceda significant decline after the reform. Our results suggest that optimizing the tax rate fora given tax elasticity when other policy instruments are not optimized can lead to misleadingconclusions when tax authorities have another instrument that could set the tax elasticity itselfat its optimal level as in Kopczuk and Slemrod [2002].

Application of European accounting standards to the public healthcare sector: a comparative study on the application of the European System of Accounts ESA-95 to healthcare centres in the United Kingdom, France and Germany

This report aims to analyse how European accounting standards (European System of Accounts ESA-95) are interpreted and applied to the public healthcare sector, from the standpoint of comparative law. Specifically, the study focuses on the application of ESA-95 to healthcare centres in the United Kingdom, France and Germany, with the aim of reaching useful conclusions for the Public Companies and Consortia (EPIC, for their initials in Catalan) in the Catalan Public Healthcare System.

Competing linguae france: the place of english and spanish for chinese students

This research project focuses on the role of English and Spanish as linguae francae. More specifically, the research attempts to answer the following questions: (i) What is the place of English and Spanish as linguae francae in the world, in general, and in China, in particular? (ii) What kinds of foreign language teaching/learning attitudes and practices are characteristic of the Chinese educational system? (iii) What are the motivations, expectations and experience of Chinese students in study abroad programmes, in general, and in the programme of the University of Lleida, in particular? The study constitutes an attempt to answer each of these questions in two ways: a review of the literature and a pilot study with 26 Chinese students at UdL. The research reveals that even though English is a very dominant foreign language in China, Spanish is a language on the rise and mainly for economic reasons. The results of the study also point at the impact of the dominance of the grammar-translation method in the perspective of Chinese students about language learning. Finally, the study shows the relevance of taking part in a SA programme for Chinese students as well as their experience of them.

The Social Politics of Fatherhood in Spain and France: a Comparative Analysis of Parental Leave and Shared Residence

The Social Politics of Fatherhood in Spain and France: A Comparative Analysis of Parental Leave and Shared Residence The article provides a comparative analysis of policy developments on leaves for fathers and joint custody in Spain and France in the last decade. These two types of measures have been selected because they are both widely recognised as main instruments to promote new fathering styles and consequently more gender equality in the European Union. While the rhetoric of choice has been developed in both countries in relation to maternal employment and childcare, with better results in France than in Spain, it remains to be seen to what extent choice will also be extended to fathers. Keywords: Fatherhood. Family. Comparative social policy. Parental leave. Joint custody.

The Reality of Neandertal Symbolic Behavior at the Grotte du Renne, Arcy-sur-Cure, France

The question of whether symbolically mediated behavior is exclusive to modern humans or shared with anatomically archaic populations such as the Neandertals is hotly debated. At the Grotte du Renne, Arcy-sur-Cure, France, the Châtelperronian levels contain Neandertal remains and large numbers of personal ornaments, decorated bone tools and colorants, but it has been suggested that this association reflects intrusion of the symbolic artifacts from the overlying Protoaurignacian and/or of the Neandertal remains from the underlying Mousterian.

The Social Politics of Fatherhood in Spain and France: a Comparative Analysis of Parental Leave and Shared Residence

The Social Politics of Fatherhood in Spain and France: A Comparative Analysis of Parental Leave and Shared Residence The article provides a comparative analysis of policy developments on leaves for fathers and joint custody in Spain and France in the last decade. These two types of measures have been selected because they are both widely recognised as main instruments to promote new fathering styles and consequently more gender equality in the European Union. While the rhetoric of choice has been developed in both countries in relation to maternal employment and childcare, with better results in France than in Spain, it remains to be seen to what extent choice will also be extended to fathers. Keywords: Fatherhood. Family. Comparative social policy. Parental leave. Joint custody.

Genomic analysis of the blood attributed to Louis XVI (1754-1793), king of France.

A pyrographically decorated gourd, dated to the French Revolution period, has been alleged to contain a handkerchief dipped into the blood of the French king Louis XVI (1754-1793) after his beheading but recent analyses of living males from two Bourbon branches cast doubts on its authenticity. We sequenced the complete genome of the DNA contained in the gourd at low coverage (similar to 2.5x) with coding sequences enriched at a higher similar to 7.3x coverage. We found that the ancestry of the gourd's genome does not seem compatible with Louis XVI's known ancestry. From a functional perspective, we did not find an excess of alleles contributing to height despite being described as the tallest person in Court. In addition, the eye colour prediction supported brown eyes, while Louis XVI had blue eyes. This is the first draft genome generated from a person who lived in a recent historical period; however, our results suggest that this sample may not correspond to the alleged king.