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Tax Rates and Tax Evasion : An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy
Chiarini, Bruno - 2009
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/10013159057
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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
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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 - Dipartimento del Tesoro, Ministero dell'Economia e …
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/10005039571
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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 - Institute for the Study of Labor (IZA) - 2008
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/10005566505
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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
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Capital Subsidies and the Underground Economy
Busato, Francesco - 2008
In this paper we investigate the effects of different fiscal policies on the firm choice to produce underground. We … underground production, such as those suggested by Loayza (1994) and Anderberg et al. (2003). Investigating the effects of … typology of firm, some unexpected effects, causing, together with a positive investment process, also an increase in the share …
Persistent link: https://www.econbiz.de/10012724015
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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
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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 - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2008
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[...]
Persistent link: https://www.econbiz.de/10005860076
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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
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Does tax evasion affect economic crime?
Argentiero, Amedeo; Chiarini, Bruno; Marzano, Elisabetta - 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/10011814715