Massimo, Baldini; Paolo, Bosi; Michele, Lalla - In: Politica economica - Journal of Economic Policy (PEJEP) (2009) 3, pp. 333-348
This paper studies tax evasion and misreporting by comparing data from income tax files and a survey of household incomes, both relative to a medium-size Italian town. The novelty of our approach lies in the use of individual microdata, obtained by "exact matching" between the two data sources....