
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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Type
Document de travail / Working paperDate
2019-12Publisher
Centre for Studies in Economics and Finance
Series title
CSEF Working PapersSeries number
551Published in
Naples
Pages
26
Metadata
Show full item recordAuthor(s)
Acconcia, AntonioCenter 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 enforcementRelated items
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