Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/176976
Authors: 
Argentiero, Amedeo
Chiarini, Bruno
Marzano, Elisabetta
Year of Publication: 
2018
Series/Report no.: 
CESifo Working Paper 6957
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.
Subjects: 
property crime
usury
fraud
tax evasion
deterrence effect
JEL: 
C33
H26
K42
Document Type: 
Working Paper

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