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- W3123067800 abstract "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." @default.
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- W3123067800 date "2018-01-01" @default.
- W3123067800 modified "2023-09-23" @default.
- W3123067800 title "Does Tax Evasion Affect Economic Crime?" @default.
- W3123067800 doi "https://doi.org/10.2139/ssrn.3180503" @default.
- W3123067800 hasPublicationYear "2018" @default.
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