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

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Date
2019-12
Publisher city
Naples
Publisher
Centre for Studies in Economics and Finance
Collection title
CSEF Working Papers
Collection Id
551
Dewey
Microéconomie
Sujet
tax shock; noncompliance; State formation; decentralized enforcement
JEL code
K.K4.K42; K.K4.K41; H.H2.H26; D.D8.D81; D.D6.D62
URI
https://basepub.dauphine.fr/handle/123456789/21572
Collections
  • LEDa : Publications
Metadata
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Author
Acconcia, Antonio
224630 Center for Studies in Economics and Finance [CESF]
D'Amato, Marcello
224630 Center for Studies in Economics and Finance [CESF]
Martina, Riccardo
224630 Center for Studies in Economics and Finance [CESF]
Ratto, Marisa
559342 Laboratoire d'Economie de Dauphine [LEDa]
Type
Document de travail / Working paper
Item number of pages
26
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.

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