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Tax Evasion across Italy: Rational Noncompliance or Inadequate Civic Concern?

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  • Brosio, Giorgio
  • Cassone, Alberto
  • Ricciuti, Roberto

Abstract

The paper suggests an explanation for the geographical dimension of tax evasion that focuses on the structure of territorial government. Taxes administered by the central government are not differentiated by regions. Poor areas may prefer a combination of lower taxes and lower levels of public services at both the central and the local level. This is especially true when income and wealth levels differ among the areas and the demand for publicly provided goods is correlated to these levels. But the use of nationally uniform tax schedules imposes a welfare burden on poorer areas. While the tax rates of local taxes can be adjusted to local preferences, tax evasion may be tacitly accepted as a compensation for the welfare loss deriving from too high centrally set tax rates. Copyright 2002 by Kluwer Academic Publishers

Suggested Citation

  • Brosio, Giorgio & Cassone, Alberto & Ricciuti, Roberto, 2002. "Tax Evasion across Italy: Rational Noncompliance or Inadequate Civic Concern?," Public Choice, Springer, vol. 112(3-4), pages 259-273, September.
    • Handle: RePEc:kap:pubcho:v:112:y:2002:i:3-4:p:259-73
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    Cited by:

    1. Giorgio Brosio, 2018. "Coercion and equity with centralization of government: how the unification of Italy impacted the southern regions," Public Choice, Springer, vol. 177(3), pages 235-264, December.
    2. 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.
    3. Ausloos, Marcel & Cerqueti, Roy & Mir, Tariq A., 2017. "Data science for assessing possible tax income manipulation: The case of Italy," Chaos, Solitons & Fractals, Elsevier, vol. 104(C), pages 238-256.
    4. Monica Violeta Achim & Viorela Ligia Văidean & Sorin Nicolae Borlea & Decebal Remus Florescu, 2021. "The Impact of the Development of Society on Economic and Financial Crime. Case Study for European Union Member States," Risks, MDPI, vol. 9(5), pages 1-20, May.
    5. Tariq Ahmad Mir & Marcel Ausloos & Roy Cerqueti, 2014. "Benford's law predicted digit distribution of aggregated income taxes: the surprising conformity of Italian cities and regions," Papers 1410.2890, arXiv.org.
    6. Karla Breceda & Jamele Rigolini & Jaime Saavedra, 2009. "Latin America and the Social Contract: Patterns of Social Spending and Taxation," Population and Development Review, The Population Council, Inc., vol. 35(4), pages 721-748, December.
    7. 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.
    8. Ugo Albertazzi & Ginette Eramo & Leonardo Gambacorta & Carmelo Salleo, 2011. "Securitization is not that evil after all," BIS Working Papers 341, Bank for International Settlements.
    9. Mr. Ehtisham Ahmad & Mr. Giorgio Brosio & Mr. Vito Tanzi, 2008. "Local Service Provision in Selected OECD Countries: Do Decentralized Operations Work Better?," IMF Working Papers 2008/067, International Monetary Fund.
    10. Michele Lalla & Patrizio Frederic & Daniela Mantovani, 2022. "The inextricable association of measurement errors and tax evasion as examined through a microanalysis of survey data matched with fiscal data: a case study," Statistical Methods & Applications, Springer;Società Italiana di Statistica, vol. 31(5), pages 1375-1401, December.
    11. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
    12. Albertazzi, Ugo & Eramo, Ginette & Gambacorta, Leonardo & Salleo, Carmelo, 2015. "Asymmetric information in securitization: An empirical assessment," Journal of Monetary Economics, Elsevier, vol. 71(C), pages 33-49.

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