Tax rates and tax evasion: an empirical analysis of the long-run aspects in Italy

Author:

Chiarini Bruno,Marzano Elisabetta,Schneider Friedrich

Publisher

Springer Science and Business Media LLC

Subject

Law,Economics and Econometrics,Business and International Management

Reference55 articles.

1. Alesina, A., & Marè, M. (1996). Evasione e debito. In A. Monorchio (Ed.), La Finanza Pubblica Italiana dopo la Svolta del 1992. Il Mulino Bologna.

2. Allingham, M., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1, 323–338.

3. Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818–860.

4. Arachi, G., & Santoro, A. (2007). Tax enforcement for SMEs: Lessons from the Italian experience? eJournal of Tax Research, 5(2), 225–243. (Michigan Issue).

5. Basile, R., Chiarini, B., & Marzano, E. (2010). Can we rely upon fiscal policy estimates in countries with a tax evasion of 15 per cent (or more) of GDP?, University of Naples, Parthenope, Dept. of Economic Studies, mimeo.

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