In this paper we argue that tax enforcement is an additional contextual factor affecting tax morale, one of the most important determinants of tax compliance. By using a unique dataset that merges a representative sample of Italian households with administrative data on tax enforcement, we find...

In this paper we argue that tax enforcement is an additional contextual factor affecting tax morale, one of the most important determinants of tax compliance. By using a unique dataset that merges a representative sample of Italian households with administrative data on tax enforcement, we find...

There are two main dimensions of inequality in Italy. On one side, there is geography. The sharp division between a more developed North and a backwards South has been a central feature of the country since the birth of the Italian national state, and is still, a central topic of Italian...