Fiorio, Carlo; Iacus, Stefano; Santoro, Alessandro - Dipartimento di Economia, Metodi Quantitativi e … - 2013
Income tax evasion by small rms has been seldom investigated mostly because of lack of data. In this paper we use a large data set produced by the Italian Revenue Agency for this project to analyse a recent policy to contrast business income tax evasion. Since 1998 Italy has adopted a method to...