Arbeitspapier
Audit publicity and tax compliance: A quasinatural experiment
We use confidential data on Value Added Tax payments at the sector level, in two large Italian cities, to estimate the effect of audits publicity on tax compliance of local sellers. By employing a Difference-in-Differences identification strategy, we find that such publicity has a positive effect on fiscal declarations made shortly after. The results suggest that increasing awareness on future audits via the media can be an important instrument in the hands of tax authorities.
- Sprache
-
Englisch
- Erschienen in
-
Series: LEM Working Paper Series ; No. 2016/40
- Klassifikation
-
Wirtschaft
Tax Evasion and Avoidance
Tax Law
Legal Procedure, the Legal System, and Illegal Behavior: General
- Thema
-
Tax evasion
Quasi-natural experiment
Audit publicity
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Battiston, Pietro
Duncan, Denvil
Gamba, Simona
Santoro, Alessandro
- Ereignis
-
Veröffentlichung
- (wer)
-
Scuola Superiore Sant'Anna, Laboratory of Economics and Management (LEM)
- (wo)
-
Pisa
- (wann)
-
2016
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Battiston, Pietro
- Duncan, Denvil
- Gamba, Simona
- Santoro, Alessandro
- Scuola Superiore Sant'Anna, Laboratory of Economics and Management (LEM)
Entstanden
- 2016
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