2016/40 | LEM Working Paper Series | ||||||||||||||||
![]() |
|||||||||||||||||
Audit publicity and tax compliance: a quasi-natural experiment |
|||||||||||||||||
Pietro Battiston, Dencil Duncan, Simona Gamba and Alessandro Santoro |
|||||||||||||||||
Keywords | |||||||||||||||||
![]() |
![]() |
||||||||||||||||
Tax evasion, Quasi-natural experiment, Audit publicity
|
|||||||||||||||||
JEL Classifications | |||||||||||||||||
![]() |
![]() |
||||||||||||||||
H26, K34, K40
|
|||||||||||||||||
Abstract | |||||||||||||||||
![]() |
![]() |
||||||||||||||||
We use confidential data on Value Added Tax payments at the sector
level, in two large Italian cities, to estimate the effect of audits
publicity on tax compliance of local sellers. By employing a
Difference-in-Differences identification strategy, we find that such
publicity has a positive effect on fiscal declarations made shortly
after. The results suggest that increasing awareness on future audits
via the media can be an important instrument in the hands of tax
authorities.
|
Downloads
|
![]() ![]() |
|
![]()
|
![]() |