"It's a lot but let it stay" How tax evasion is perceived across Italy
Carlo V. Fiorio, University of Milan
Alberto Zanardi, University of Bologna
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ABSTRACT:
We analyze the opinions regarding tax evasion using a sample of micro-data representative of the Italian population. The analysis of determinants of seriousness and size perceptions of tax evasion suggests that age, education, income, area of residence and occupation are all relevant variables. However, combining the analysis of size and seriousness of tax evasion another aspect of Italian duality emerges: notwithstanding its perceived large size, people from the South show a lower tax morale than in the rest of the country. Some possible explanations of these results are discussed.
SUBJECT AREA:
H26, Z13
SUGGESTED CITATION:
Carlo V. Fiorio and Alberto Zanardi,
""It's a lot but let it stay" How tax evasion is perceived across Italy"
(February 2007).
UNIMI - Research Papers in Economics, Business, and Statistics.
Economics.
Working Paper 18.
http://services.bepress.com/unimi/economics/art18
Paper presented by Massimo Florio.
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