Law, Institutions and Economics in Nanterre (LIEN)
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Les mardis de 11h à 12h30 en salle G614 - bâtiment G (sauf exceptions)

  Organisation : Benjamin Monnery et Jean-Marc Zogheib
Programme

Séminaires à venir

date_range 22 SEPTEMBRE 2026

Fighting Tax Evasion in the Gig Economy: Evidence from French Administrative Data

Intervenant(s)

Louis Pape (Telecom Paris, CREST)

Informations complémentaires

En collaboration avec Matthieu Chtioui.

Résumé: With the growth of digital platforms, micro-firms' now represent 96% of all French companies. Yet, little is known about their ability to evade taxes and how tax evasion is related to their recent growth. Using a unique French administrative survey requiring digital platforms to disclose their sellers' sales, we compare true revenue to those reported through tax declarations in the ride-sharing sector. We find that tax fraud is pervasive and induces significant market distortions. Using variation in drivers receiving a pre-filled income tax return with their platform revenues, we rely on a instrumental variable design to investigate the effect of income tax fraud on labor supply and taxes paid. We find that income tax fraud induces a significant increase in labor supply and a decrease in average ride prices, along with lower paid taxes. We conclude that policy initiatives, such as the "deemed supplier'' aiming to use platforms as tax collectors holds the promise to limit tax evasion and raise tax revenue.  

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