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Tax Evasion in Italy

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Author Info
Massimo Bordignon () (Università Cattolica di Milano)
Alberto Zanardi (Bocconi University)

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Abstract

We 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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Publisher Info
Article 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)
Pages: 169-210
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:gde:journl:gde_v56_n1-2_p169-210

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Web page: http://www.gde.unibocconi.it/

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Related research
Keywords: tax evasion; tax administration; income tax; presumptive taxation;

Find related papers by JEL classification:
H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Angel Alañón & M. Gómez-Antonio, 2005. "Estimating the size of the shadow economy in Spain: a structural model with latent variables," Applied Economics, Taylor and Francis Journals, vol. 37(9), pages 1011-1025, May. [Downloadable!] (restricted)
  2. Chiarini, Bruno & Marzano, Elisabetta & Schneider, Friedrich, 2008. "Tax Rates and Tax Evasion: An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy," IZA Discussion Papers 3447, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
  3. Massimo Bordignon, 2000. "Problems of Soft Budget Constraints in Intergovernmental Relationships: The Case of Italy," RES Working Papers 3099, Inter-American Development Bank, Research Department. [Downloadable!]
  4. Massimo Bordignon & Silvia Giannini & Paolo Panteghini, 2001. "Reforming Business Taxation: Lessons from Italy?," International Tax and Public Finance, Springer, vol. 8(2), pages 191-210, March. [Downloadable!] (restricted)
  5. 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. [Downloadable!]
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This page was last updated on 2009-11-30.


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