Bordignon, Massimo; Zanardi, Alberto - In: Giornale degli Economisti 56 (1997) 3-4, pp. 169-210
We perform a detailed analysis of the phenomenon of tax evasion in Italy, looking for determinants and policy solutions. We first discuss the characteristics of the tax system, the coercive system and the economic structure; we then investigate empirically the determinants of personal income tax...