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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: quarterly fiscal variables on accrual basis and a time series estimate of tax evasion for the period 1981:1-2006:4. Following Revenue Agency suggestions, we use in a VECM the...
Persistent link: https://www.econbiz.de/10010277384
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Come pagare meno tasse : un super-esperto ve lo insegna
Franceschi, Oliviero - 1987 - 1. ed
Persistent link: https://www.econbiz.de/10000714452
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Interesse fiscale e norme anti-abuso : le esperienze italiana e spagnola
Piantavigna, Paolo - In: Rivista di diritto finanziario e scienza delle finanze 69 (2010) 1, pp. 53-87
Persistent link: https://www.econbiz.de/10003995443
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Penalty clauses, earnest agreements and earnest payments as compensation for withdrawal in intra group transactions : an anlysis under Ialian tax law
Franzè, Roberto; Rotondaro, Carmine - In: Derivatives & financial instruments 9 (2007) 4, pp. 108-120
Persistent link: https://www.econbiz.de/10003549526
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Size, trend, and policy implications of the underground economy
Orsi, Renzo; Raggi, Davide; Turino, Francesco - In: Review of economic dynamics 17 (2014) 3, pp. 417-436
Persistent link: https://www.econbiz.de/10011280978
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Ghost-house busters : the electoral response to a large anti tax evasion program
Casaburi, Lorenzo; Troiano, Ugo - 2015
Persistent link: https://www.econbiz.de/10011283161
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Tax evasion and economic crime : empirical evidence for Italy
Argentiero, Amedeo; Chiarini, Bruno; Marzano, Elisabetta - 2015
This paper examines the impact of tax evasion on criminal activities in Italy. Precisely, we consider three types of crime particularly related to economic determinants: property crimes (including robberies, thefts and car thefts), frauds and usury. By using annual data for the Italian provinces...
Persistent link: https://www.econbiz.de/10011334238
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Regional tax compliance and tax motivated earnings management : evidence from the 2008 Italian tax reform
Mattei, Marco Maria - In: Corporate ownership & control : international … 12 (2014/15) 1, pp. 31-46
Persistent link: https://www.econbiz.de/10011339544
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Allowance for corporate equity and tax aggressiveness : do family firms differ from non-family firms?
Bauweraerts, Jonathan; Vandernoot, Julien - In: Journal of management research 5 (2013) 3, pp. 1-16
Persistent link: https://www.econbiz.de/10009769705