Carlo V Fiorio () (University of Milan and Econpubblica, Bocconi University) Francesco D'Amuri () (University of Pavia, Econpubblica, Bocconi University)
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We apply a direct method to estimate tax evasion in Italy, assuming that tax evaders might consider declaring a closer-to-true income in an anonymous interview. The methodology is applied to employed and self-employed taxpayers, combining the Survey of Household Income and Wealth (SHIW) by the Bank of Italy and a large random sample of tax forms by SeCIT (Tax auditing office - Ministry of Finance), both referred to incomes received in 2000. Paying particular attention to the post-stratification of the data, we find that tax evasion is consistently higher for self-employment income than for employment income: the difference ranges from about 7% in lower deciles to 27% around the mode. This analysis shows that a relevant level of tax evasion arises also at low levels of employment income, although some under-sampling and misreporting problems need to be considered. An evaluation of the redistribution and incidence effects of tax evasion among workers is provided.
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Volume (Year): 64 (2005) Issue (Month): 2-3 (November) Pages: 247-270 Download reference. The following formats are available: HTML
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Handle: RePEc:gde:journl:gde_v64_n2-3_p247-270
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Find related papers by JEL classification: H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
References listed on IDEAS 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.:
Massimo Bordignon & Alberto Zanardi, 1997.
"Tax Evasion in Italy,"
Giornale degli Economisti,
GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 56(3-4), pages 169-210, December.
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