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Tax evasion and government size: evidence from Italian provinces

We analyze the impact of government size, measured by total spending per capita, on tax evasion at the provincial level in Italy over the period 2001–2015. In order to solve endogeneity issues we rely on a system GMM and find that public expenditure negatively affects tax evasion, as taxpayers perce...

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Detalhes bibliográficos
Publicado no:Econ Polit (Bologna)
Main Authors: D’Agostino, Elena, De Benedetto, Marco Alberto, Sobbrio, Giuseppe
Formato: Artigo
Idioma:Inglês
Publicado em: Springer International Publishing 2021
Assuntos:
Acesso em linha:https://ncbi.nlm.nih.gov/pmc/articles/PMC8017438/
https://ncbi.nlm.nih.gov/pubmed/35422597
https://ncbi.nlm.nih.govhttp://dx.doi.org/10.1007/s40888-021-00227-7
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