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The opinion of Italians on tax evasion

Author

Listed:
  • 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

    as
    1. Piero Cipollone, 2001. "La convergenza dei salari dell'industria manifatturiera in Europa," Politica economica, Società editrice il Mulino, issue 1, pages 97-125.
    2. Antonio Scalia & Valerio Vacca, 2001. "Does market transparency matter? A case study," BIS Papers chapters,in: Bank for International Settlements (ed.), Market liquidity: proceedings of a workshop held at the BIS, volume 2, pages 113-144 Bank for International Settlements.
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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: 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, Oxford University Press, vol. 131(1), pages 273-314.

    More about this item

    Keywords

    Tax evasion; Social norms; social capital;

    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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