We use confidential data on value-added tax payments at the sector level, in two large Italian cities, to estimate the effect of audit publicity on the 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 thereafter. The results suggest that increasing awareness on future audits via the media can be an important instrument in the hands of tax authorities.
Audit Publicity and Tax Compliance: A Natural Experiment
Battiston P.;
2020-01-01
Abstract
We use confidential data on value-added tax payments at the sector level, in two large Italian cities, to estimate the effect of audit publicity on the 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 thereafter. The results suggest that increasing awareness on future audits via the media can be an important instrument in the hands of tax authorities.File in questo prodotto:
| File | Dimensione | Formato | |
|---|---|---|---|
|
sjoe.12330.pdf
accesso aperto
Tipologia:
Documento in Post-print
Licenza:
Tutti i diritti riservati (All rights reserved)
Dimensione
594.47 kB
Formato
Unknown
|
594.47 kB | Unknown | Visualizza/Apri |
|
Scandinavian J Economics - 2018 - Battiston - Audit Publicity and Tax Compliance A Natural Experiment.pdf
non disponibili
Tipologia:
Versione finale editoriale
Licenza:
NON PUBBLICO - accesso privato/ristretto
Dimensione
680.77 kB
Formato
Adobe PDF
|
680.77 kB | Adobe PDF | Visualizza/Apri Richiedi una copia |
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
