Arbeitspapier
Does Tax Evasion Affect Economic Crime?
This paper examines the impact of tax evasion on criminal activities in Italy. Specifically, we consider three types of crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury. We estimate a dynamic panel using annual data from the Italian provinces (NUTS-3) for the 2006-2010 period and show that tax evasion positively affects economic crimes. Notably, the elasticity of tax evasion to fraud is related to the size of the tax burden; in addition, these crimes demonstrate different levels of persistence over time, reflecting different adjustment costs. Finally, we find that property crimes, fraud and usury are not influenced by deterrence or clearing-up variables.
- Language
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Englisch
- Bibliographic citation
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Series: CESifo Working Paper ; No. 6957
- Classification
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Wirtschaft
Multiple or Simultaneous Equation Models: Panel Data Models; Spatio-temporal Models
Tax Evasion and Avoidance
Illegal Behavior and the Enforcement of Law
- Subject
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property crime
usury
fraud
tax evasion
deterrence effect
- Event
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Geistige Schöpfung
- (who)
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Argentiero, Amedeo
Chiarini, Bruno
Marzano, Elisabetta
- Event
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Veröffentlichung
- (who)
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Center for Economic Studies and ifo Institute (CESifo)
- (where)
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Munich
- (when)
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2018
- Handle
- Last update
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10.03.2025, 11:43 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
- 2018
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