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- W2772075978 abstract "This work investigates issues of tax compliance in a context like the Italian one, characterized by a low level of it.The first chapter investigates the role of audits. In the present literature, the outcome of them is an open question since two opposite effects are possible: the target effect and the bomb-crater effect. Using a database provided by the Italian Revenue Agency, with a combination of matching with difference – in – difference techniques, this work shows how in a particular context, such as Italy, audits can have a positive effect on tax compliance.The second chapter explores the effects of implementing a presumptive tax in the form of a minimum tax. The main aim is to study the effect of a change in the policy from a particular starting condition. More specifically, this analysis compares the taxes collected in Italy from a particular group of taxpayers, to the ones that would be collected if Italy implements a presumptive tax in the form of a minimum tax. This work implements two different methodologies to estimate a presumptive tax, provided by ISTAT and the Italian Revenue Agency, and reactions of taxpayers are included as well." @default.
- W2772075978 created "2017-12-22" @default.
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- W2772075978 date "2017-12-05" @default.
- W2772075978 modified "2023-09-25" @default.
- W2772075978 title "ESSAYS ON TAX COMPLIANCE" @default.
- W2772075978 hasPublicationYear "2017" @default.
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