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a flat-rate tax in a microsimulation tax-benefit model of Italy which allows us to analyse various hypotheses of tax … flat-rate tax would barely reduce overall evasion in Italy in all models considered. Redistributive effects are in all …
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This paper uses a panel of administrative data concerning 71,000 Italian small businesses observed in tax years 2005-2008. The aim of the paper is to evaluate the impact of a reform of audit rules implemented in 2006. The reform repealed a special audit exemption previously granted to businesses...
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