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The opinion of Italians on tax evasion

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  • Cannari Luigi

    ()
    (Bank of Italy)

  • D'Alessio Giovanni

    ()
    (Bank of Italy)

Abstract

In this paper we use data from the Bank of ItalyÂ’s Survey on Household Income and Wealth (SHIW) to study what Italian households think of tax evasion, and to estimate their propensity to evade taxes. This propensity turns out to be larger for the self-employed than for employees; within the group of employees, the propensity is higher for blue-collar workers than for white-collars workers. The propensity decreases with both education and age; it is higher in provincial capitals with higher unemployment and crime rates, and where social capital and the quality of public services are lower. The aversion to tax evasion turns out to be quite low across all social classes; this result suggests that mechanisms of general reprobation have a modest role in hampering tax evasion. Comparing SHIW data with those collected through a similar survey carried out by the Ministry of Finance, we find that the propensity to evade taxes has increased from 1992 to 2004.

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Bibliographic Info

Paper provided by Bank of Italy, Economic Research and International Relations Area in its series Temi di discussione (Economic working papers) with number 618.

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Date of creation: Feb 2007
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Handle: RePEc:bdi:wptemi:td_618_07

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Related research

Keywords: Tax evasion; Social norms; social capital;

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Cited by:
  1. Casaburi, Lorenzo & Troiano, Ugo, 2013. "Ghost-House Busters: The Electoral Response to a Large Anti Tax Evasion Program," MPRA Paper 52242, University Library of Munich, Germany.

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