Tax Evasion in Italy
AbstractWe perform a detailed analysis of the phenomenon of tax evasion in Italy, looking for determinants and policy solutions. We first discuss the characteristics of the tax system, the coercive system and the economic structure; we then investigate empirically the determinants of personal income tax evasion, building to this aim a microeconometric analysis based on the results of the actual detection policy. A few determinants of tax evasion are singled out by the analysis: the inefficiencies of tax administration, the high progressivity of the personal income tax, the characteristics of the plea-bargaining system and the widespread use of tax amnesties. Accordingly, we propose a number of policy actions aimed to remove these factors.
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Bibliographic InfoArticle provided by GDE (Giornale degli Economisti e Annali di Economia), Bocconi University in its journal Giornale degli Economisti e Annali di Economia.
Volume (Year): 56 (1997)
Issue (Month): 3-4 (December)
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Web page: http://www.gde.unibocconi.it/
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- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
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- Bruno Chiarini & Elisabetta Marzano & Friedrich Schneider, .
"Tax rates and Tax evasion: an Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy,"
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1, Department of the Treasury, Ministry of the Economy and of Finance.
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- Carlo V Fiorio & Francesco D'Amuri, 2005. "Workers' Tax Evasion in Italy," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 247-270, November.
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- Luigi Bonaventura, 2011. "Enforcement of regulation, irregular sector, and firm performance: a computational agent-based model," Netnomics, Springer, vol. 12(2), pages 99-113, July.
- Kastlunger, Barbara & Lozza, Edoardo & Kirchler, Erich & Schabmann, Alfred, 2013. "Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 36-45.
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