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The civic side of tax compliance: Evidence from Italy

Author

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  • Calamunci, Francesca Maria
  • Frattini, Federico Fabio

Abstract

This study validates TV fee compliance as a proxy for civic capital in Italy. Using municipality-level data, we show that it strongly correlates with traditional social capital measures such as voluntary associations, referenda, and European elections turnout. The analysis confirms its reliability both at municipal and provincial levels. TV fee compliance provides a scalable, objective, and timely indicator, particularly useful for researchers to examine the socio-economic dynamics of civic capital and its implications for institutional performance and economic development.

Suggested Citation

  • Calamunci, Francesca Maria & Frattini, Federico Fabio, 2025. "The civic side of tax compliance: Evidence from Italy," Economics Letters, Elsevier, vol. 252(C).
    • Handle: RePEc:eee:ecolet:v:252:y:2025:i:c:s0165176525001831
    DOI: 10.1016/j.econlet.2025.112346
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    More about this item

    Keywords

    Civic capital; Tax compliance; Social capital; Italy;
    All these keywords.

    JEL classification:

    • A12 - General Economics and Teaching - - General Economics - - - Relation of Economics to Other Disciplines
    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
    • R1 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics
    • Z1 - Other Special Topics - - Cultural Economics

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