"It's a lot but let it stay" How tax evasion is perceived across Italy

Carlo V. Fiorio () and Alberto Zanardi
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Alberto Zanardi: University of Bologna

No 1048, UNIMI - Research Papers in Economics, Business, and Statistics from Universitá degli Studi di Milano

Abstract: We analyze the opinions regarding tax evasion using a sample of micro-data representative of the Italian population. The analysis of determinants of seriousness and size perceptions of tax evasion suggests that age, education, income, area of residence and occupation are all relevant variables. However, combining the analysis of size and seriousness of tax evasion another aspect of Italian duality emerges: notwithstanding its perceived large size, people from the South show a lower tax morale than in the rest of the country. Some possible explanations of these results are discussed.

Keywords: tax evasion; perceptions; tax morale; social norms (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-pbe and nep-pub
Date: 2007-02-01
Note: oai:cdlib1:unimi-1048

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Persistent link: http://EconPapers.repec.org/RePEc:bep:unimip:1048

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