Does Tax Evasion Affect Economic Crime?

Amedeo Argentiero, Bruno Chiarini and Elisabetta Marzano

No 6957, CESifo Working Paper Series from CESifo

Abstract: This paper examines the impact of tax evasion on criminal activities in Italy. Specifically, we consider three types of crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury. We estimate a dynamic panel using annual data from the Italian provinces (NUTS-3) for the 2006-2010 period and show that tax evasion positively affects economic crimes. Notably, the elasticity of tax evasion to fraud is related to the size of the tax burden; in addition, these crimes demonstrate different levels of persistence over time, reflecting different adjustment costs. Finally, we find that property crimes, fraud and usury are not influenced by deterrence or clearing-up variables.

Keywords: property crime; usury; fraud; tax evasion; deterrence effect (search for similar items in EconPapers)
JEL-codes: C33 H26 K42 (search for similar items in EconPapers)
Date: 2018
New Economics Papers: this item is included in nep-eur, nep-iue, nep-law, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Related works:
Journal Article: Does Tax Evasion Affect Economic Crime? (2020)
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Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_6957

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