Essec\Faculty\Model\Profile {#2188
#_id: "B00806963"
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"bid" => "B00806963"
"academId" => "32280"
"slug" => "bachas-pierre"
"fullName" => "Pierre BACHAS"
"lastName" => "BACHAS"
"firstName" => "Pierre"
"title" => array:2 [
"fr" => "Professeur assistant"
"en" => "Assistant Professor"
]
"email" => "bachas@essec.edu"
"status" => "ACTIF"
"campus" => "Campus de Cergy"
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"phone" => "0134433077"
"sites" => []
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"externalCvUrl" => "https://faculty.essec.edu/en/cv/bachas-pierre/pdf"
"googleScholarUrl" => "https://scholar.google.com/citations?user=q7RJ7McAAAAJ&hl=en"
"facOrcId" => "https://orcid.org/0000-0001-6490-6619"
"career" => array:3 [
0 => Essec\Faculty\Model\CareerItem {#2193
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2023-01-02"
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"isInternalPosition" => true
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"label" => array:2 [
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"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2188}
}
1 => Essec\Faculty\Model\CareerItem {#2187
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2017-07-03"
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"label" => array:2 [
"fr" => "Chercheur"
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"institution" => array:2 [
"fr" => "Banque Mondiale"
"en" => "Banque Mondiale"
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"country" => array:2 [
"fr" => "États-Unis"
"en" => "United States of America"
]
]
+lang: "en"
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}
2 => Essec\Faculty\Model\CareerItem {#2191
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2016-07-01"
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"label" => array:2 [
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"institution" => array:2 [
"fr" => "Princeton University"
"en" => "Princeton University"
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"fr" => "États-Unis"
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]
]
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}
]
"diplomes" => array:3 [
0 => Essec\Faculty\Model\Diplome {#2190
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
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"year" => "2016"
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"en" => "PhD in Economics"
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"institution" => array:2 [
"fr" => "University of California, Berkeley"
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]
"country" => array:2 [
"fr" => "États-Unis"
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]
]
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}
1 => Essec\Faculty\Model\Diplome {#2192
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
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"year" => "2010"
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"fr" => "London School of Economics and Political Science (LSE)"
"en" => "London School of Economics and Political Science (LSE)"
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"country" => array:2 [
"fr" => "Royaume-Uni"
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]
]
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}
2 => Essec\Faculty\Model\Diplome {#2189
#_index: null
#_id: null
#_source: array:6 [
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"en" => "London School of Economics and Political Science (LSE)"
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"fr" => "Royaume-Uni"
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]
]
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+"parent": Essec\Faculty\Model\Profile {#2188}
}
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"bio" => array:2 [
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0 => Essec\Faculty\Model\Contribution {#2195
#_index: "academ_contributions"
#_id: "13421"
#_source: array:18 [
"id" => "13421"
"slug" => "how-debit-cards-enable-the-poor-to-save-more"
"yearMonth" => "2021-08"
"year" => "2021"
"title" => "How Debit Cards Enable the Poor to Save More"
"description" => "BACHAS, P., GERTLER, P., HIGGINS, S. et SEIRA, E. (2021). How Debit Cards Enable the Poor to Save More. <i>Journal of Finance</i>, 76(4), pp. 1913-1957."
"authors" => array:4 [
0 => array:3 [
"name" => "BACHAS Pierre"
"bid" => "B00806963"
"slug" => "bachas-pierre"
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1 => array:1 [
"name" => "GERTLER PAUL"
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2 => array:1 [
"name" => "HIGGINS SEAN"
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3 => array:1 [
"name" => "SEIRA ENRIQUE"
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"updatedAt" => "2023-01-12 14:41:24"
"publicationUrl" => "https://onlinelibrary.wiley.com/doi/epdf/10.1111/jofi.13021"
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"pages" => "1913-1957"
"volume" => "76"
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"abstract" => array:2 [
"fr" => "We study an at-scale natural experiment in which debit cards were given to cash transfer recipients who already had a bank account. Using administrative account data and household surveys, we find that beneficiaries accumulated a savings stock equal to 2% of annual income after two years with the card. The increase in formal savings represents an increase in overall savings, financed by a reduction in current consumption. There are two mechanisms. First, debit cards reduce transaction costs of accessing money. Second, they reduce monitoring costs, which led beneficiaries to check their account balances frequently and build trust in the bank."
"en" => "We study an at-scale natural experiment in which debit cards were given to cash transfer recipients who already had a bank account. Using administrative account data and household surveys, we find that beneficiaries accumulated a savings stock equal to 2% of annual income after two years with the card. The increase in formal savings represents an increase in overall savings, financed by a reduction in current consumption. There are two mechanisms. First, debit cards reduce transaction costs of accessing money. Second, they reduce monitoring costs, which led beneficiaries to check their account balances frequently and build trust in the bank."
]
"authors_fields" => array:2 [
"fr" => "Finance"
"en" => "Finance"
]
"indexedAt" => "2024-04-27T11:21:49.000Z"
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}
1 => Essec\Faculty\Model\Contribution {#2197
#_index: "academ_contributions"
#_id: "13422"
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"id" => "13422"
"slug" => "corporate-taxation-under-weak-enforcement"
"yearMonth" => "2021-11"
"year" => "2021"
"title" => "Corporate Taxation under Weak Enforcement"
"description" => "BACHAS, P. et SOTO, M. (2021). Corporate Taxation under Weak Enforcement. <i>American Economic Journal: Economic Policy</i>, 13(4), pp. 36-71."
"authors" => array:2 [
0 => array:3 [
"name" => "BACHAS Pierre"
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"name" => "SOTO Mauricio"
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"updatedAt" => "2023-01-27 01:00:46"
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"abstract" => array:2 [
"fr" => "How should developing countries tax corporate income? We study this question in Costa Rica, where firms face higher average tax rates on profits when revenues marginally increase. We combine discontinuity and bunching designs to estimate the elasticity of taxable profit and separate it into revenue and cost elasticities. We find that firms faced with a higher tax rate slightly reduce revenues but considerably increase costs, thus producing a large elasticity of taxable profit of 3–5. In this context, the revenue-maximizing rate for a corporate tax on profit is below 25 percent, and we show that a tax policy that broadens the base while lowering the rate can almost double the tax revenue collected from these firms."
"en" => "How should developing countries tax corporate income? We study this question in Costa Rica, where firms face higher average tax rates on profits when revenues marginally increase. We combine discontinuity and bunching designs to estimate the elasticity of taxable profit and separate it into revenue and cost elasticities. We find that firms faced with a higher tax rate slightly reduce revenues but considerably increase costs, thus producing a large elasticity of taxable profit of 3–5. In this context, the revenue-maximizing rate for a corporate tax on profit is below 25 percent, and we show that a tax policy that broadens the base while lowering the rate can almost double the tax revenue collected from these firms."
]
"authors_fields" => array:2 [
"fr" => "Finance"
"en" => "Finance"
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"indexedAt" => "2024-04-27T11:21:49.000Z"
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}
2 => Essec\Faculty\Model\Contribution {#2199
#_index: "academ_contributions"
#_id: "13423"
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"slug" => "size-dependent-tax-enforcement-and-compliance-global-evidence-and-aggregate-implications"
"yearMonth" => "2019-09"
"year" => "2019"
"title" => "Size-dependent tax enforcement and compliance: Global evidence and aggregate implications"
"description" => "BACHAS, P., FATTAL JAEF, R.N. et JENSEN, A. (2019). Size-dependent tax enforcement and compliance: Global evidence and aggregate implications. <i>Journal of Development Economics</i>, 140, pp. 203-222."
"authors" => array:3 [
0 => array:3 [
"name" => "BACHAS Pierre"
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"number" => ""
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"abstract" => array:2 [
"fr" => "This paper studies how tax enforcement and tax compliance varies with firm size and its macroeconomic consequences. The identification strategy uses the ranking of industries' average firm size in the United States as an instrument for the size ranking of the same industries in developing countries. Data on 125,000 firms in 140 countries shows that tax enforcement and compliance increase with firm size. When quantified in a general equilibrium model, removing size dependent taxation leads to gains in Total Factor Productivity of 1–2%."
"en" => "This paper studies how tax enforcement and tax compliance varies with firm size and its macroeconomic consequences. The identification strategy uses the ranking of industries' average firm size in the United States as an instrument for the size ranking of the same industries in developing countries. Data on 125,000 firms in 140 countries shows that tax enforcement and compliance increase with firm size. When quantified in a general equilibrium model, removing size dependent taxation leads to gains in Total Factor Productivity of 1–2%."
]
"authors_fields" => array:2 [
"fr" => "Finance"
"en" => "Finance"
]
"indexedAt" => "2024-04-27T11:21:49.000Z"
]
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}
3 => Essec\Faculty\Model\Contribution {#2196
#_index: "academ_contributions"
#_id: "13424"
#_source: array:18 [
"id" => "13424"
"slug" => "digital-financial-services-go-a-long-way-transaction-costs-and-financial-inclusion"
"yearMonth" => "2018-05"
"year" => "2018"
"title" => "Digital Financial Services Go a Long Way: Transaction Costs and Financial Inclusion"
"description" => "BACHAS, P., GERTLER, P., HIGGINS, S. et SEIRA, E. (2018). Digital Financial Services Go a Long Way: Transaction Costs and Financial Inclusion. <i>American Economic Association Papers and Proceedings</i>, 108, pp. 444-448."
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0 => array:3 [
"name" => "BACHAS Pierre"
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2 => array:1 [
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3 => array:1 [
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"publicationUrl" => "https://www.aeaweb.org/articles?id=10.1257/pandp.20181013"
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"volume" => "108"
"number" => ""
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"abstract" => array:2 [
"fr" => "Debit cards reduce the travel distance to access bank accounts and can increase financial inclusion. We show that in Mexico, cash transfer beneficiaries who already received their transfers in bank accounts and subsequently received debit cards reduce their median distance to access the account from 4.8 to 1.3 kilometers and report being less likely to forgo important activities (childcare, work) to withdraw their transfer. Using account level data, we find a strong negative correlation between the reduction in travel distance and financial activity: beneficiaries facing the largest reductions in distance increase both their number of withdrawals and their savings balances."
"en" => "Debit cards reduce the travel distance to access bank accounts and can increase financial inclusion. We show that in Mexico, cash transfer beneficiaries who already received their transfers in bank accounts and subsequently received debit cards reduce their median distance to access the account from 4.8 to 1.3 kilometers and report being less likely to forgo important activities (childcare, work) to withdraw their transfer. Using account level data, we find a strong negative correlation between the reduction in travel distance and financial activity: beneficiaries facing the largest reductions in distance increase both their number of withdrawals and their savings balances."
]
"authors_fields" => array:2 [
"fr" => "Finance"
"en" => "Finance"
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"indexedAt" => "2024-04-27T11:21:49.000Z"
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}
4 => Essec\Faculty\Model\Contribution {#2200
#_index: "academ_contributions"
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"slug" => "globalization-and-factor-income-taxation"
"yearMonth" => "2023-05"
"year" => "2023"
"title" => "Globalization and Factor Income Taxation"
"description" => "BACHAS, P. (2023). Globalization and Factor Income Taxation. Dans: 2023 Athens University of Economics and Business Research Seminar Series. Athens."
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"abstract" => array:2 [
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"authors_fields" => array:2 [
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"en" => "Finance"
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"indexedAt" => "2024-04-27T11:21:49.000Z"
]
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}
5 => Essec\Faculty\Model\Contribution {#2194
#_index: "academ_contributions"
#_id: "14570"
#_source: array:18 [
"id" => "14570"
"slug" => "effective-tax-rates-firm-size-and-a-global-minimum-tax"
"yearMonth" => "2023-12"
"year" => "2023"
"title" => "Effective Tax Rates, Firm Size and a Global Minimum Tax"
"description" => "BACHAS, P., BROCKMEYER, A. et SEMELET, C. (2023). Effective Tax Rates, Firm Size and a Global Minimum Tax. Dans: 8th Zurich Conference on Public Finance in Developing Countries 2023. Zurich."
"authors" => array:3 [
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"name" => "BACHAS Pierre"
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"updatedAt" => "2023-10-27 01:01:26"
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"authors_fields" => array:2 [
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"indexedAt" => "2024-04-27T11:21:49.000Z"
]
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}
6 => Essec\Faculty\Model\Contribution {#2198
#_index: "academ_contributions"
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"slug" => "tax-equity-in-low-and-middle-income-countries"
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"year" => "2024"
"title" => "Tax Equity in Low- and Middle-Income Countries"
"description" => "BACHAS, P., JENSEN, A. et GADENNE, L. (2024). Tax Equity in Low- and Middle-Income Countries. <i>Journal of Economic Perspectives</i>, 38(1), pp. 55-80."
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1 => array:1 [
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2 => array:1 [
"name" => "Gadenne Lucie"
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"ouvrage" => ""
"keywords" => array:5 [
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1 => "income inequality"
2 => "taxation"
3 => "tax law"
4 => "fiscal and monetary policy in development"
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"updatedAt" => "2024-02-29 01:01:18"
"publicationUrl" => "https://doi.org/10.1257/jep.38.1.55"
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"support_type" => array:2 [
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"countries" => array:2 [
"fr" => null
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"abstract" => array:2 [
"fr" => "Income inequality is high and persistent in developing countries. In this paper, we ask what role taxation can or might play in reducing inequality in low and middle-income countries. Drawing on the recent literature, three findings emerge. Due to both structural factors and limited enforcement capacity, the effective distributional impacts of taxes often deviate from their 'statutory' objectives, in ways that are hard to predict based on evidence from high-income countries. Moreover, administrative reforms which are meant to be distributionally neutral end up having significant equity impacts because of the practical realities of implementation. Finally, the global challenges which tax authorities face to tax the very top of the income distribution appear to be even more pronounced in developing countries. We conclude by offering thoughts on future research and emphasize the need to carefully study equity characteristics of taxes at each stage of a country's development path."
"en" => "Income inequality is high and persistent in developing countries. In this paper, we ask what role taxation can or might play in reducing inequality in low and middle-income countries. Drawing on the recent literature, three findings emerge. Due to both structural factors and limited enforcement capacity, the effective distributional impacts of taxes often deviate from their 'statutory' objectives, in ways that are hard to predict based on evidence from high-income countries. Moreover, administrative reforms which are meant to be distributionally neutral end up having significant equity impacts because of the practical realities of implementation. Finally, the global challenges which tax authorities face to tax the very top of the income distribution appear to be even more pronounced in developing countries. We conclude by offering thoughts on future research and emphasize the need to carefully study equity characteristics of taxes at each stage of a country's development path."
]
"authors_fields" => array:2 [
"fr" => "Finance"
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]
"indexedAt" => "2024-04-27T11:21:49.000Z"
]
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}
]
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"docTitle" => "Pierre BACHAS"
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"docDescription" => "Department: Finance<br>Campus de Cergy"
"docType" => "cv"
"docPreview" => "<img src="https://faculty.essec.edu/wp-content/uploads/avatars/B00806963.jpg"><span><span>Pierre BACHAS</span><span>B00806963</span></span>"
]
#_index: "academ_cv"
+lang: "en"
+"_type": "_doc"
+"_score": 4.922411
+"parent": null
}
