Pellegrino, Simone; Piacenza, Massimiliano; Turati, Gilberto - Dipartimento di Scienze Economico-Sociali e … - 2008
In this paper we study how prior tax notice (following audit and detection of tax fraud by Tax Authorities) affects individual behaviour in terms of tax compliance. We start with a very stylised theoretical framework, considering a situation in which an individual has been already audited and...