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"It's a lot but let it stay" How tax evasion is perceived across Italy

Author

Listed:
  • Carlo Fiorio

    (University of Milan)

  • Alberto Zanardi

    (University of Bologna)

Abstract

We analyze the opinions regarding tax evasion using a sample of micro-data representative of the Italian population. The analysis of determinants of seriousness and size perceptions of tax evasion suggests that age, education, income, area of residence and occupation are all relevant variables. However, combining the analysis of size and seriousness of tax evasion another aspect of Italian duality emerges: notwithstanding its perceived large size, people from the South show a lower tax morale than in the rest of the country. Some possible explanations of these results are discussed.

Suggested Citation

  • Carlo Fiorio & Alberto Zanardi, 2007. ""It's a lot but let it stay" How tax evasion is perceived across Italy," UNIMI - Research Papers in Economics, Business, and Statistics unimi-1048, Universitá degli Studi di Milano.
    • Handle: RePEc:bep:unimip:unimi-1048
    Note: oai:cdlib1:unimi-1048
    as

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    Cited by:

    1. Kastlunger, Barbara & Lozza, Edoardo & Kirchler, Erich & Schabmann, Alfred, 2013. "Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 36-45.
    2. Filippin, Antonio & Fiorio, Carlo V. & Viviano, Eliana, 2013. "The effect of tax enforcement on tax morale," European Journal of Political Economy, Elsevier, vol. 32(C), pages 320-331.
    3. Cullis, John & Jones, Philip & Savoia, Antonio, 2012. "Social norms and tax compliance: Framing the decision to pay tax," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(2), pages 159-168.

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