Tax evasion and tax amnesties in regional taxation
CC BY
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| Định dạng: | Sách |
| Ngôn ngữ: | English |
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Springer
2023
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| Truy cập trực tuyến: | https://link.springer.com/article/10.1007/s40888-023-00297-9 https://dlib.phenikaa-uni.edu.vn/handle/PNK/7765 |
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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 |