Arbeitspapier
Tax Evasion and Economic Crime. Empirical Evidence for Italy
This paper examines the impact of tax evasion on criminal activities in Italy. Precisely, we consider three types of crime particularly related to economic determinants: property crimes (including robberies, thefts and car thefts), frauds and usury. By using annual data for the Italian provinces (NUTS-3) over the period 2006 to 2010 to estimate a dynamic panel, we show that tax evasion substitutes both, frauds and usury, whereas crimes against the property are positively affected by tax evasion. Interestingly, the degree of substitution for fraud and usury is related to the size of tax burden. Moreover, the estimates indicate that these crimes show a different persistency over time, reflecting different adjustment costs. Finally, we find statistical significance and the expected sign for deterrence only for property crimes whereas frauds and usury are not influenced by any deterrence or clearing-up variable.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 5497
- Classification
-
Wirtschaft
Multiple or Simultaneous Equation Models: Panel Data Models; Spatio-temporal Models
Tax Law
Illegal Behavior and the Enforcement of Law
- Subject
-
property crime
usury
frauds
tax evasion
deterrence effect
- Event
-
Geistige Schöpfung
- (who)
-
Argentiero, Amedeo
Chiarini, Bruno
Marzano, Elisabetta
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2015
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
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
- Argentiero, Amedeo
- Chiarini, Bruno
- Marzano, Elisabetta
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2015
Other Objects (12)
Does Tax Evasion Affect Economic Crime?
Tax evasion in Armenia : an empirical study
Tax rates and tax evasion: an empirical analysis of the structural aspects and long run characteristics in Italy
Tax rates and tax evasion: an empirical analysis of the structural aspects and long-run characteristics in Italy
Fair tax evasion
Timing Tax Evasion
Tax Progressivity and Tax Evasion
Tax Management and Tax Evasion
Tax management and tax evasion
Tax Evasion, Corruption and tax Loopholes
Tax shocks, sunspots and tax evasion
Welfare Improving Tax Evasion
Does Tax Evasion Affect Economic Crime?
Tax evasion in Armenia : an empirical study
Tax rates and tax evasion: an empirical analysis of the structural aspects and long run characteristics in Italy
Tax rates and tax evasion: an empirical analysis of the structural aspects and long-run characteristics in Italy
Fair tax evasion
Timing Tax Evasion
Tax Progressivity and Tax Evasion
Tax Management and Tax Evasion
Tax management and tax evasion
Tax Evasion, Corruption and tax Loopholes
Tax shocks, sunspots and tax evasion
Welfare Improving Tax Evasion
Does Tax Evasion Affect Economic Crime?
Tax evasion in Armenia : an empirical study
Tax rates and tax evasion: an empirical analysis of the structural aspects and long run characteristics in Italy
Tax rates and tax evasion: an empirical analysis of the structural aspects and long-run characteristics in Italy
Fair tax evasion
Timing Tax Evasion
Tax Progressivity and Tax Evasion
Tax Management and Tax Evasion
Tax management and tax evasion
Tax Evasion, Corruption and tax Loopholes
Tax shocks, sunspots and tax evasion