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.

Battiston, P., Duncan, D., Gamba, S., Santoro, A. (2020). Audit Publicity and Tax Compliance: A Natural Experiment. SCANDINAVIAN JOURNAL OF ECONOMICS, 122(1), 81-108 [10.1111/sjoe.12330].

Audit Publicity and Tax Compliance: A Natural Experiment

Battiston, P
;
Santoro, A
2020

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.
Articolo in rivista - Articolo scientifico
Audits; media coverage; social norms; tax evasion;
English
27-ago-2018
2020
122
1
81
108
reserved
Battiston, P., Duncan, D., Gamba, S., Santoro, A. (2020). Audit Publicity and Tax Compliance: A Natural Experiment. SCANDINAVIAN JOURNAL OF ECONOMICS, 122(1), 81-108 [10.1111/sjoe.12330].
File in questo prodotto:
File Dimensione Formato  
sjoe.12330.pdf

Solo gestori archivio

Tipologia di allegato: Publisher’s Version (Version of Record, VoR)
Dimensione 666.32 kB
Formato Adobe PDF
666.32 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.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10281/205615
Citazioni
  • Scopus 3
  • ???jsp.display-item.citation.isi??? 4
Social impact