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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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Detalles Bibliográficos
Autores principales: D’Agostino, Elena, De Benedetto, Marco Alberto, Sobbrio, Giuseppe
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer International Publishing 2021
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8017438/
https://www.ncbi.nlm.nih.gov/pubmed/35422597
http://dx.doi.org/10.1007/s40888-021-00227-7