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What happens when the income tax increases?

Augusto Cerqua ()

MPRA Paper from University Library of Munich, Germany

Abstract: This paper exploits a sudden income tax rate increase in a large Italian region to examine whether this induced taxpayers to change their tax-related behavior. By using a spatial regression discontinuity design and a detailed dataset at the municipality level, we find a sizable and persistent decrease in declared income only for the self-employed and entrepreneurs.

Keywords: Income tax; tax evasion; spatial regression discontinuity design (search for similar items in EconPapers)
JEL-codes: C21 H26 J21 (search for similar items in EconPapers)
Date: 2018-11-05
New Economics Papers: this item is included in nep-ent, nep-iue, nep-pbe and nep-pub
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