“It’s a lot, but let it stay”. How tax evasion is perceived across Italy

We analyze the recent data on opinions regarding tax evasion provided by the 2004 Survey of Household Income and Wealth (Bank of Italy). The analysis of determinants of seriousness and size perceptions of tax evasion suggests that age, education, income, area of residence and occupation are all relevant variables. However, combining the analysis of size and seriousness of tax evasion another aspect of Italian duality emerges: notwithstanding its perceived large size, people from the South show a lower tax morale than in the rest of the country. Some possible explanations of these results are discussed.