Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/174549
Authors: 
Battiston, Pietro
Duncan, Denvil
Gamba, Simona
Santoro, Alessandro
Year of Publication: 
2016
Series/Report no.: 
LEM Working Paper Series 2016/40
Abstract: 
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.
Subjects: 
Tax evasion
Quasi-natural experiment
Audit publicity
JEL: 
H26
K34
K40
Document Type: 
Working Paper

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