Details about Alessandro Santoro

Access statistics for papers by Alessandro Santoro.

Last updated 2023-01-29. Update your information in the RePEc Author Service.

Short-id: psa824

Working Papers

2022

1. Reconstructing Income Inequality in Italy: New Evidence and Tax Policy Implications from Distributional National Accounts
   LEM Papers Series, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy View citations (4)
   Also in World Inequality Lab Working Papers, HAL (2022) View citations (3)
   SciencePo Working papers Main, HAL (2022) View citations (1)
   Working Papers, HAL (2022) View citations (2)
2. The Optimal Number of Tax Audits: Evidence from Italy
   Working Papers, University of Milano-Bicocca, Department of Economics
3. Using Accounting Information to Predict Aggressive Tax Placement Decisions by European Groups
   Working Papers, University of Milano-Bicocca, Department of Economics

2020

4. Optimizing Tax Administration Policies with Machine Learning
   Working Papers, University of Milano-Bicocca, Department of Economics View citations (1)

2017

5. Evidence-based threat-of-audit letters: do taxpayers respond strategically in a complex environment?
   Working Papers, University of Milano-Bicocca, Department of Economics
6. The deterrence effect of real-world operational tax audits
   Working Papers, University of Milano-Bicocca, Department of Economics View citations (19)

2016

7. Audit publicity and tax compliance: a quasi-natural experiment
   LEM Papers Series, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy View citations (1)
8. The Italian Blitz: a natural experiment on audit publicity and tax compliance
   FBK-IRVAPP Working Papers, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation View citations (5)

2015

9. Do Small Businesses Respond to an Increase in the Probability of a Tax Audit? Evidence from a Policy Reform in Italy
   Working Papers, University of Milano-Bicocca, Department of Economics

2013

10. Taxpaying response of small firms to an increased probability of audit: some evidence from Italy
    Working Papers, University of Milano-Bicocca, Department of Economics View citations (7)

2010

11. Stratification and between-group inequality: a new approach to measurement
    MPRA Paper, University Library of Munich, Germany

2008

12. Tax Enforcement for SMEs: Lessons from the Italian Experience?
    Taxation, ATAX, University of New South Wales View citations (2)

2005

13. Marginal commodity tax reforms: a survey
    Public Economics, University Library of Munich, Germany View citations (15)
    See also Journal Article MARGINAL COMMODITY TAX REFORMS: A SURVEY, Journal of Economic Surveys, Wiley Blackwell (2007) View citations (16) (2007)

Journal Articles

2022

1. The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy
   International Tax and Public Finance, 2022, 29, (4), 1014-1046 View citations (4)

2020

2. Audit Publicity and Tax Compliance: A Natural Experiment
   Scandinavian Journal of Economics, 2020, 122, (1), 81-108 View citations (2)

2017

3. Do Small Businesses Respond to a Change in Tax Audit Rules? Evidence from Italy
   Public Finance Review, 2017, 45, (6), 792-814 View citations (2)
4. Family splitting versus joint taxation: a case-study
   Economia Politica: Journal of Analytical and Institutional Economics, 2017, 34, (2), 337-354
5. The bomb-crater effect of tax audits: Beyond the misperception of chance
   Journal of Economic Psychology, 2017, 61, (C), 225-243 View citations (29)

2011

6. STRATIFICATION AND BETWEEN‐GROUP INEQUALITY: A NEW INTERPRETATION
   Review of Income and Wealth, 2011, 57, (3), 412-427 View citations (11)
7. Taxpayer Behavior When Audit Rules Are Known: Evidence from Italy
   Public Finance Review, 2011, 39, (1), 103-123 View citations (5)

2009

8. A Note on Between-Group Inequality with an Application to Households
   Journal of Income Distribution, 2009, 18, (3-4), 49-62 View citations (4)

2008

9. TAXPAYERS’CHOICES UNDER STUDI DI SETTORE:WHAT DO WE KNOW AND HOW WE CAN INTERPRET IT?
   Giornale degli Economisti, 2008, 67, (2), 161-184 View citations (14)

2007

10. MARGINAL COMMODITY TAX REFORMS: A SURVEY
    Journal of Economic Surveys, 2007, 21, (4), 827-848 View citations (16)
    See also Working Paper Marginal commodity tax reforms: a survey, Public Economics (2005) View citations (15) (2005)

2004

11. Determinanti dell'incidenza fiscale effettiva sulle imprese italiane
    Politica economica, 2004, (2), 233-254
12. The Tobin Tax: A Mean-Variance Approach
    FinanzArchiv: Public Finance Analysis, 2004, 60, (3), 446-459 View citations (1)