The civic side of tax compliance: Evidence from Italy
Francesca Maria Calamunci and
Federico Fabio Frattini
Economics Letters, 2025, vol. 252, issue C
Abstract:
This study validates TV fee compliance as a proxy for civic capital in Italy. Using municipality-level data, we show that it strongly correlates with traditional social capital measures such as voluntary associations, referenda, and European elections turnout. The analysis confirms its reliability both at municipal and provincial levels. TV fee compliance provides a scalable, objective, and timely indicator, particularly useful for researchers to examine the socio-economic dynamics of civic capital and its implications for institutional performance and economic development.
Keywords: Civic capital; Tax compliance; Social capital; Italy (search for similar items in EconPapers)
JEL-codes: A12 A13 R1 Z1 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:252:y:2025:i:c:s0165176525001831
DOI: 10.1016/j.econlet.2025.112346
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