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Tax Rates and Tax Evasion : An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy

Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - 2021

By using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. We focus on three important issues not analyzed so far. First, using...

Persistent link: https://www.econbiz.de/10013325260

Tax Rates and Tax Evasion : An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy

Chiarini, Bruno - 2009

Persistent link: https://www.econbiz.de/10013159057

Tax rates and Tax evasion: an Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy

Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - Dipartimento del Tesoro, Ministero dell'Economia e …

Persistent link: https://www.econbiz.de/10005039571

Tax Rates and Tax Evasion: An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy

Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - Institute for the Study of Labor (IZA) - 2008

Persistent link: https://www.econbiz.de/10005566505

Does Tax Evasion Affect Economic Crime?

Argentiero, Amedeo - 2018

This paper examines the impact of tax evasion on criminal activities in Italy. Specifically, we consider three types of crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury. We estimate a dynamic panel using annual data from...

Persistent link: https://www.econbiz.de/10012918998

Does tax evasion affect economic crime?

Argentiero, Amedeo; Chiarini, Bruno; Marzano, Elisabetta - 2018

Persistent link: https://www.econbiz.de/10011814715

Can we rely upon fiscal policy estimates in countries with unreported production of 15 per Cent (or more) of GDP?

Basile, Raffaella; Chiarini, Bruno; Marzano, Elisabetta - 2011

This paper analyzes the effects of fiscal policy in Italy by employing a database containing two statistical novelties … effect on total GDP. In this setup the spending multiplier shows large long-run effects, considerably stronger than those … effective tax rate, tends to be considerable after one year, producing long-lasting effects and a significant increase in …

Persistent link: https://www.econbiz.de/10009230776

Tax Rates and Tax Evasion : An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy

Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2008

Persistent link: https://www.econbiz.de/10005860076

Credit Channel and Business Cycle : The Role of Tax Evasion

Chiarini, Bruno - 2018

margin of flexibility in coping with adverse shocks. In this setting, we simulate a risk shock that propagates its effects in … strengthens the effects of the financial accelerator. Unlike the standard literature, in which tax evasion cushions business cycle …

Persistent link: https://www.econbiz.de/10012910934

Is the severity of the penalty an effective deterrent? : a strategic approach for the crime of tax evasion

Chiarini, Bruno; Marzano, Elisabetta - 2016

In order to analyze the severity of sentencing, and to show how the probabilistic interpretation of strategic behavior can be tricky, this paper uses the crime strategic model (inspection game) proposed by Tsebelis. This model shows that any attempts to increase the severity of punishment will...

Persistent link: https://www.econbiz.de/10011544186