IDEAS home Printed from https://ideas.repec.org/p/sef/csefwp/254.html
   My bibliography  Save this paper

Tax Evasion and Community Effects in Italy

Author

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
    as

    Download full text from publisher

    File URL: http://www.csef.it/WP/wp254.pdf
    Download Restriction: no
    ---><---

    Citations

    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

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Saudin Terzic & Miro Dzakula & Elvir Muminovic, 2020. "Tax Evasion in Bosnia and Herzegovina: Perception from Taxpayers and Tax Inspectors," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 8(1), pages 24-37.
    2. Saudin Terzić, 2017. "Model for determining subjective and objective factors of tax evasion," Notitia - journal for economic, business and social issues, Notitia Ltd., vol. 1(3), pages 49-62, December.

    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

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sef:csefwp:254. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dr. Maria Carannante (email available below). General contact details of provider: https://edirc.repec.org/data/cssalit.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.