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Tax evasion and tax amnesties in regional taxation

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Bibliographic Details
Main Authors: Andrea, Angeli, Patrizia, Lattarulo, Eugenio, Palmieri
Format: Book
Language:English
Published: Springer 2023
Subjects:
Tax evasion
tax amnesties
Online Access:https://link.springer.com/article/10.1007/s40888-023-00297-9
https://dlib.phenikaa-uni.edu.vn/handle/PNK/7765
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spelling oai:localhost:PNK-77652023-04-11T04:54:49Z Tax evasion and tax amnesties in regional taxation Andrea, Angeli Patrizia, Lattarulo Eugenio, Palmieri Tax evasion tax amnesties CC BY Italian governments have frequently chosen tax amnesties or concessions, with the twofold purpose of creating new budget resources and cancelling irredeemable debts. Such course of action constitutes a “shortcut” policy in terms of fighting tax evasion, which is a matter less popular among voters and more demanding in terms of efficiency and political continuity. This paper investigates the effects of the 2016–2019 tax concession, bringing empirical evidence based on the car tax paid to the Tuscany Region. The car tax is the main source of regional fiscal autonomy in Italy. In terms of revenue recovery, we found a net amount of only 1.6% of the unpaid taxes accrued. A difference-in-difference (DiD) analysis of the effects on compliance showed that those who took advantage of the tax amnesty in the past, when cheating again, were more likely to default on their tax debts, as compared to those who did not join the amnesty program. 2023-04-11T04:54:49Z 2023-04-11T04:54:49Z 2023 Book https://link.springer.com/article/10.1007/s40888-023-00297-9 https://dlib.phenikaa-uni.edu.vn/handle/PNK/7765 en application/pdf Springer
institution Digital Phenikaa
collection Digital Phenikaa
language English
topic Tax evasion
tax amnesties
spellingShingle Tax evasion
tax amnesties
Andrea, Angeli
Patrizia, Lattarulo
Eugenio, Palmieri
Tax evasion and tax amnesties in regional taxation
description CC BY
format Book
author Andrea, Angeli
Patrizia, Lattarulo
Eugenio, Palmieri
author_facet Andrea, Angeli
Patrizia, Lattarulo
Eugenio, Palmieri
author_sort Andrea, Angeli
title Tax evasion and tax amnesties in regional taxation
title_short Tax evasion and tax amnesties in regional taxation
title_full Tax evasion and tax amnesties in regional taxation
title_fullStr Tax evasion and tax amnesties in regional taxation
title_full_unstemmed Tax evasion and tax amnesties in regional taxation
title_sort tax evasion and tax amnesties in regional taxation
publisher Springer
publishDate 2023
url https://link.springer.com/article/10.1007/s40888-023-00297-9
https://dlib.phenikaa-uni.edu.vn/handle/PNK/7765
_version_ 1762909084430893056
score 8.891787

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