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Why do underground reducing policies often fail their scope? Some answers from the Italian experience

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Author Info
Bruno Chiarini
Marco Di Domizio
Elisabetta Marzano (Department of Economic Studies, Parthenope University of Naples)

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Paper provided by D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy in its series Working Papers with number 8_2008.

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Length: 19 pages
Date of creation: Aug 2008
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Handle: RePEc:prt:wpaper:8_2008

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Keywords: Irregular labour input; enforcement; Fiscal Authority efficiency; regularization policy; incentives in the firm’s tax structure;

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  1. Francesco Busato & Bruno Chiarini, 2004. "Market and underground activities in a two-sector dynamic equilibrium model," Economic Theory, Springer, vol. 23(4), pages 831-861, May. [Downloadable!] (restricted)
  2. Franzoni, Luigi Alberto, 2000. "Amnesties, Settlements and Optimal Tax Enforcement," Economica, London School of Economics and Political Science, vol. 67(266), pages 153-76, May. [Downloadable!] (restricted)
  3. Snow, Arthur & Warren, Ronald Jr., 2005. "Tax evasion under random audits with uncertain detection," Economics Letters, Elsevier, vol. 88(1), pages 97-100, July. [Downloadable!] (restricted)
  4. Friedrich Schneider & Dominik H. Enste, 2000. "Shadow Economies: Size, Causes, and Consequences," Journal of Economic Literature, American Economic Association, vol. 38(1), pages 77-114, March. [Downloadable!] (restricted)
  5. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November. [Downloadable!] (restricted)
  6. Eduardo M.R.A. Engel & James R. Hines, Jr., 1999. "Understanding Tax Evasion Dynamics," NBER Working Papers 6903, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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