Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/174549 
Erscheinungsjahr: 
2016
Schriftenreihe/Nr.: 
LEM Working Paper Series No. 2016/40
Verlag: 
Scuola Superiore Sant'Anna, Laboratory of Economics and Management (LEM), Pisa
Zusammenfassung: 
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.
Schlagwörter: 
Tax evasion
Quasi-natural experiment
Audit publicity
JEL: 
H26
K34
K40
Dokumentart: 
Working Paper

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