IDEAS home Printed from https://ideas.repec.org/a/vrs/eusprp/v25y2018i1p7-28n1.html
   My bibliography  Save this article

Spatial Dynamic Modelling of Tax Gap: The Case of Italy

Author

Listed:
  • Carfora Alfonso

    (Stefano PISANI, Italian Revenue Agency, Via Cristoforo Colombo, 426, 00145Rome, Italy)

  • Pansini Rosaria Vega
  • Pisani Stefano

    (Italian Revenue Agency, Via Cristoforo Colombo, 426, 00145Rome, Italy)

Abstract

This paper analyses the determinants of regional tax gap in Italy testing if tax evasion is characterised by spatial persistence. The size of spatial correlation in regional tax gaps has been tested and the role of additional determinants of evasion over the period 2001-2011 has been estimated. Using a dynamic spatial panel model, it is shown that regional tax gap is determined by tax evasion in neighbouring regions and is characterised by spatial persistence. Results make it possible to draw a taxonomy of the determinants of regional tax gap: contextual factors and operational factors linked to the relative efficacy of tax evasion contrasting policies and geography.

Suggested Citation

  • Carfora Alfonso & Pansini Rosaria Vega & Pisani Stefano, 2018. "Spatial Dynamic Modelling of Tax Gap: The Case of Italy," European Spatial Research and Policy, Sciendo, vol. 25(1), pages 7-28, June.
    • Handle: RePEc:vrs:eusprp:v:25:y:2018:i:1:p:7-28:n:1
    DOI: 10.18778/1231-1952.25.1.02
    as

    Download full text from publisher

    File URL: https://doi.org/10.18778/1231-1952.25.1.02
    Download Restriction: no
    File URL: https://libkey.io/10.18778/1231-1952.25.1.02?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Privitera, Alessandra & Enachescu, Janina & Kirchler, Erich & Hartmann, Andre Julian, 2021. "Emotions in Tax Related Situations Shape Compliance Intentions: A Comparison between Austria and Italy," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 92(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:eusprp:v:25:y:2018:i:1:p:7-28:n:1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.