Galbiati, Roberto; Zanella, Giulio - In: Journal of Public Economics 96 (2012) 5, pp. 485-494
We estimate social externalities of tax evasion in a model where congestion of the auditing resources of local tax authorities generates a social multiplier. Identification is based on a contrast of the variance of tax evasion at different levels of aggregation. We use a unique data set that...