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La nozione di "capacità contributiva" : una prima indagine conoscitiva fra i cittadini romani

Leccisotti, Mario - In: Rivista di diritto finanziario e scienza delle finanze 53 (1994) 3, pp. 337-374

Persistent link: https://www.econbiz.de/10001171830

Accounting for tax evasion profiles and tax expenditures in microsimulation modelling : the BETAMOD model for personal income taxes in Italy

Albarea, Andrea; Bernasconi, Michele; Di Novi, Cinzia; … - 2015

Persistent link: https://www.econbiz.de/10011628752

Culture, compliance, and confidentiality : taxpayer behavior in the United States and Italy

Alm, James; Bernasconi, Michele; Laury, Susan K.; Lee, … - 2016

Persistent link: https://www.econbiz.de/10011642149

Culture, compliance, and confidentiality : taxpayer behavior in the United States and Italy

Alm, James; Bernasconi, Michele; Laury, Susan K.; Lee, … - In: Journal of economic behavior & organization : JEBO 140 (2017), pp. 176-196

Persistent link: https://www.econbiz.de/10011924806

Gli effetti redistributivi dell'evasione fiscale in Italia

Bernasconi, Michele; Marenzi, Anna - In: Ricerche quantitative per la politica economica 1997 : …, (pp. 1-38). 1999

Persistent link: https://www.econbiz.de/10001541542

Corporate financing decisions and non-debt tax shields : evidence from Italian experiences in the 1990s

Bernasconi, Michele; Marenzi, Anna; Pagani, Laura - In: International tax and public finance 12 (2005) 6, pp. 741-773

Persistent link: https://www.econbiz.de/10003199059

Tax evasion, behavioral microsimulation models and flat-rate tax reforms : analysis for Italy

Albarea, Andrea; Bernasconi, Michele; Marenzi, Anna; … - In: Public finance review : PFR 51 (2023) 2, pp. 262-310

Persistent link: https://www.econbiz.de/10014233440

Tax evasion, behavioral microsimulation models and flat-rate tax reforms : analysis for Italy

Albarea, Andrea; Bernasconi, Michele; Marenzi, Anna; … - 2021

Persistent link: https://www.econbiz.de/10013162953

Culture, Compliance, and Confidentiality : Taxpayer Behavior in the United States and Italy

Alm, James - 2016

This paper analyzes the impact of confidentiality of taxpayer information on the level of compliance in two countries with very different levels of citizen trust in government – the United States and Italy. Using identical laboratory experiments conducted in the two countries, we analyze the...

Persistent link: https://www.econbiz.de/10012977166

Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy

Albarea, Andrea - 2015

The paper presents the main characteristics of BETAMOD, a static microsimulation model that reproduces the Italian personal income tax (IRPEF), as well as local income taxes, namely the regional and municipal additional income taxes, building on a detailed reconstruction of tax legislation. With...

Persistent link: https://www.econbiz.de/10013019099