Personal Income Tax Evasion in Italy: An Estimate by Taxpayer Type

M. Rosaria Marino and Roberta Zizza

Chapter 3 in Tax Evasion and the Shadow Economy, 2012 from Edward Elgar Publishing

Abstract: Leading scholars examine recent evidence from theoretical and empirical research on tax compliance and tax evasion, and provide an in-depth analysis of underlying methods. Strategies to fight tax evasion are evaluated and the motivations behind it are explored, as are the impact and size of the shadow economy in Europe. As well as promoting a better understanding of the issues, this book intends to stimulate further debate and, in so doing, broaden the exchange of ideas and concepts.

Keywords: Economics and Finance (search for similar items in EconPapers)
Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (35)

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