Show simple item record

dc.contributor.authorRatto, Marisa
dc.date.accessioned2022-01-21T08:54:20Z
dc.date.available2022-01-21T08:54:20Z
dc.date.issued2021
dc.identifier.issn0176-2680
dc.identifier.urihttps://basepub.dauphine.psl.eu/handle/123456789/22459
dc.language.isoenen
dc.subject.ddc336en
dc.subject.classificationjelD62en
dc.subject.classificationjelD81en
dc.subject.classificationjelH26en
dc.subject.classificationjelK41en
dc.subject.classificationjelK42en
dc.subject.classificationjelK.K4.K41en
dc.titleThe Response of Taxpayer Compliance to the Large Shock of Italian Unification
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenBecause of differences in the levels of taxation among pre-unitary states, Italian unification in 1861 determined differential increments in the tax burden among areas of the country. We constructed an index of these tax shocks and collected province-level data on historical and current indicators of tax evasion to evaluate the impact of the unification on tax compliance. We show that the historical variability in tax evasion reduced a lot in the following decades and that the convergence process preserved quite well the ranking in compliance among provinces. We also find that the shock to the tax burden explains much of the historical and current variability in tax evasion. The role of local congestion externalities, arising within a decentralized system of tax enforcement as that set in Italy, is formally explored to account for such evidence.
dc.relation.isversionofjnlnameEuropean Journal of Political Economy
dc.relation.isversionofjnlvol70
dc.relation.isversionofjnldate2021
dc.relation.isversionofjnlpages102158
dc.relation.isversionofdoi10.1016/j.ejpoleco.2021.102158
dc.relation.isversionofjnlpublisherElsevier
dc.subject.ddclabelEconomie publiqueen
dc.relation.forthcomingnonen
dc.description.ssrncandidatenon
dc.description.halcandidateoui
dc.description.readershiprecherche
dc.description.audienceInternational
dc.relation.Isversionofjnlpeerreviewedoui
dc.date.updated2022-12-08T15:22:15Z
hal.identifierhal-03538497
hal.version1
dc.subject.classificationjelHALD.D6.D62en
dc.subject.classificationjelHALD.D8.D81en
dc.subject.classificationjelHALH.H2.H26en
dc.subject.classificationjelHALK.K4.K42en
hal.date.transferred2022-01-21T08:54:21Z


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record