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The opinion of Italians on tax evasion

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  • Cannari Luigi

    (Bank of Italy)

  • D'Alessio Giovanni

    (Bank of Italy)

Abstract

In this paper we use data from the Bank of Italy�s Survey on Household Income and Wealth (SHIW) to study what Italian households think of tax evasion, and to estimate their propensity to evade taxes. This propensity turns out to be larger for the self-employed than for employees; within the group of employees, the propensity is higher for blue-collar workers than for white-collars workers. The propensity decreases with both education and age; it is higher in provincial capitals with higher unemployment and crime rates, and where social capital and the quality of public services are lower. The aversion to tax evasion turns out to be quite low across all social classes; this result suggests that mechanisms of general reprobation have a modest role in hampering tax evasion. Comparing SHIW data with those collected through a similar survey carried out by the Ministry of Finance, we find that the propensity to evade taxes has increased from 1992 to 2004.

Suggested Citation

  • Cannari Luigi & D'Alessio Giovanni, 2007. "The opinion of Italians on tax evasion," Temi di discussione (Economic working papers) 618, Bank of Italy, Economic Research and International Relations Area.
    • Handle: RePEc:bdi:wptemi:td_618_07
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    File URL: http://www.bancaditalia.it/pubblicazioni/temi-discussione/2007/2007-0618/tema_618.pdf
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    References listed on IDEAS

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    Cited by:

    1. M. Rosaria Marino & Roberta Zizza, 2012. "Personal Income Tax Evasion in Italy: An Estimate by Taxpayer Type," Chapters, in: Michael Pickhardt & Aloys Prinz (ed.), Tax Evasion and the Shadow Economy, chapter 3, Edward Elgar Publishing.
    2. Lorenzo Casaburi & Ugo Troiano, 2016. "Ghost-House Busters: The Electoral Response to a Large Anti–Tax Evasion Program," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 131(1), pages 273-314.
    3. Stefania Ottone & Ferruccio Ponzano & Giulia Andrighetto, 2018. "Tax compliance under different institutional settings in Italy and Sweden: an experimental analysis," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(2), pages 367-402, August.
    4. Marco Manzo & Daniela Tellone, 2020. "Economic and Fiscal Additionality in Italian Tax Credit on Dwellings Renovation," Working Papers wp2020-7, Ministry of Economy and Finance, Department of Finance.

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    More about this item

    Keywords

    Tax evasion; Social norms; social capital;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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