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Il problema dell'evasione fiscale: opinioni e comportamenti


  • Annamaria Nese


Tax Evasion: Individual Opinions and Behaviour The literature about the determinants of fiscal evasion has highlighted the importance of psychological and moral factors, in addition to economic factors (Gordon, 1989; Bordignon, 1993; Sandmo, 2005; Kahan, 2006). Most studies have analysed fiscal morality using individual opinions drawn from sample surveys. On the contrary, the main contribution of this work is to analyse both individual behaviour towards fiscal duties and individual opinions about tax evasion using data from the 2004 Bank of Italy survey. In this respect, this work uses two different proxies to single out tax evaders. The main results are consistent with previous studies. Furthermore, most tax evaders exhibit reciprocal motivations (that is to say, most individuals believe that those around them evade, and the resentment for this inhibits them from complying) and disappointment in Government expenditures.

Suggested Citation

  • Annamaria Nese, 2008. "Il problema dell'evasione fiscale: opinioni e comportamenti," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2008(94), pages 95-119.
  • Handle: RePEc:fan:steste:v:html10.3280/ste2008-094004

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    References listed on IDEAS

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    Cited by:

    1. Nese, Annamaria & Sbriglia, Patrizia, 2009. "Social norms in repeated public good games," Research in Economics, Elsevier, vol. 63(4), pages 266-281, December.
    2. Luigi Bonaventura, 2011. "Enforcement of regulation, irregular sector, and firm performance: a computational agent-based model," Netnomics, Springer, vol. 12(2), pages 99-113, July.
    3. Annamaria Nese & Patrizia Sbriglia, 2009. "Individuals' Voting Choice and Cooperation in Repeated Social Dilemma Games," Labsi Experimental Economics Laboratory University of Siena 025, University of Siena.

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