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.
- Language
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Englisch
- Bibliographic citation
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Series: LEM Working Paper Series ; No. 2016/40
- Classification
-
Wirtschaft
Tax Evasion and Avoidance
Tax Law
Legal Procedure, the Legal System, and Illegal Behavior: General
- Subject
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Tax evasion
Quasi-natural experiment
Audit publicity
- Event
-
Geistige Schöpfung
- (who)
-
Battiston, Pietro
Duncan, Denvil
Gamba, Simona
Santoro, Alessandro
- Event
-
Veröffentlichung
- (who)
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Scuola Superiore Sant'Anna, Laboratory of Economics and Management (LEM)
- (where)
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Pisa
- (when)
-
2016
- Handle
- Last update
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10.03.2025, 11:41 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Battiston, Pietro
- Duncan, Denvil
- Gamba, Simona
- Santoro, Alessandro
- Scuola Superiore Sant'Anna, Laboratory of Economics and Management (LEM)
Time of origin
- 2016
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Gender, perception of audits, access to finance, and self-assessed corporate tax compliance
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Compliance with endogenous audit probabilities
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Do audits improve future tax compliance in the absence of penalties? Evidence from random Audits in Norway
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Audit Rates and Compliance: A Field Experiment in Long-term Care
The German Federal Court of Audit's observations of and comments on tax administration and tax compliance
Gender, perception of audits, access to finance, and self-assessed corporate tax compliance
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