Taxpayers’Choices Under Studi Di Settore:What Do We Know And How We Can Interpret It?
Studi di settore (Sds) can be seen as a procedure that is midway between mechanisms of audit selection and methods of normal taxation. Its impact depends both on the efficiency of the audit selection criteria as well as on the strength of the political compromise that is built-in. This paper has three purposes. The first is to construct a simple model of the firm’s choice under Sds. The second is to use the model to discuss the stylized facts emerging from the implementation of Sds in the period 1998-2004. The third is to provide some policy indications to evaluate recent amendments to Sds.
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Volume (Year): 67 (2008)
Issue (Month): 2 (July)
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