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The Response of Taxpayer Compliance to the Large Shock of Italian Unification

Acconcia, Antonio; D'Amato, Marcello; Martina, Riccardo; Ratto, Marisa (2019-12), The Response of Taxpayer Compliance to the Large Shock of Italian Unification. https://basepub.dauphine.fr/handle/123456789/21572

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wp551.pdf (459.2Kb)
Type
Document de travail / Working paper
Date
2019-12
Publisher
Centre for Studies in Economics and Finance
Series title
CSEF Working Papers
Series number
551
Published in
Naples
Pages
26
Metadata
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Author(s)
Acconcia, Antonio
Center for Studies in Economics and Finance [CESF]
D'Amato, Marcello
Center for Studies in Economics and Finance [CESF]
Martina, Riccardo
Center for Studies in Economics and Finance [CESF]
Ratto, Marisa
Laboratoire d'Economie de Dauphine [LEDa]
Abstract (EN)
The unification of Italy in 1861 determined that all institutions of the pre-unitary states were replaced by those of the new-born Kingdom of Italy, thus implying common rules for agents formerly obeying to different ones. Moreover, a major tax reform was also set in that determined differential increments of the tax burden across provinces. We investigate the potential implications of these events for tax compliance. By comparing a province-level measure of tax evasion just after the reform with a corresponding recent one, we show a strong process of convergence in compliance. Non-negligible spatial differences in tax evasion, however, still persist nowadays. Further empirical evidence suggests that such differences can be at least in part traced back to the tax reform.
Subjects / Keywords
tax shock; noncompliance; State formation; decentralized enforcement
JEL
K42 - Illegal Behavior and the Enforcement of Law
K41 - Litigation Process
H26 - Tax Evasion and Avoidance
D81 - Criteria for Decision-Making under Risk and Uncertainty
D62 - Externalities

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