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Tax Evasion and Community Effects in Italy

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Abstract

I propose an analysis of tax evasion in Italy using the data collected by the website evasori.info. This site collects reports by random internet users of the transactions in which they were involved that, lacking any legal receipt, were hidden from the tax authority. I interpret this experiment as a test of the attitude towards tax evasion by the community in which the tax offender operates: less reported episodes are an indication of a more lenient attitude. Since a more lenient attitude of the community is a lower cost of evading taxes, a smaller number of reports must be associated to less tax evasion. I show that the data confirm this claim. I also show that the presence of younger, less educated individuals and the size of the irregular labor force are associated to a more lenient attitude towards tax evasion.

Suggested Citation

  • Francesco Flaviano Russo, 2010. "Tax Evasion and Community Effects in Italy," CSEF Working Papers 254, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  • Handle: RePEc:sef:csefwp:254
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    Blog mentions

    As found by EconAcademics.org, the blog aggregator for Economics research:
    1. Tax Evasion in Italy
      by Ariel Goldring in Free Market Mojo on 2010-06-19 16:14:31

    More about this item

    Keywords

    Tax Morale; Tax Evasion Reports;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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