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.

A. Zanardi, C. Fiorio (2008). “It’s a lot, but let it stay”. How tax evasion is perceived across Italy. CHELTENHAM : Edward Elgar.

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

ZANARDI, ALBERTO;
2008

Abstract

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.
2008
The Shadow Economy, Corruption and Governance
210
239
A. Zanardi, C. Fiorio (2008). “It’s a lot, but let it stay”. How tax evasion is perceived across Italy. CHELTENHAM : Edward Elgar.
A. Zanardi; C. Fiorio
File in questo prodotto:
Eventuali allegati, non sono esposti

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11585/69198
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact