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Audit publicity and tax compliance: a quasi-natural experiment

Pietro Battiston (), Denvil Duncan, Simona Gamba and Alessandro Santoro

LEM Papers Series from Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy

Abstract: We use confidential data on Value Added Tax payments at the sector level, in two large Italian cities, to estimate the effect of audits publicity on tax compliance of local sellers. By employing a Difference-in-Differences identification strategy, we find that such publicity has a positive effect on fiscal declarations made shortly after. The results suggest that increasing awareness on future audits via the media can be an important instrument in the hands of tax authorities.

Keywords: Tax evasion; Quasi-natural experiment; Audit publicity (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-iue, nep-law and nep-pbe
Date: 2016-07-12
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Related works:
Working Paper: The Italian Blitz: a natural experiment on audit publicity and tax compliance (2016) Downloads
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Persistent link: https://EconPapers.repec.org/RePEc:ssa:lemwps:2016/40

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