| dc.contributor.author | Carfora, Alfonso | |
| dc.contributor.author | Pansini, Rosaria Vega | |
| dc.contributor.author | Pisani, Stefano | |
| dc.date.accessioned | 2018-07-04T11:13:22Z | |
| dc.date.available | 2018-07-04T11:13:22Z | |
| dc.date.issued | 2018 | |
| dc.identifier.issn | 1231-1952 | |
| dc.identifier.uri | http://hdl.handle.net/11089/25238 | |
| dc.description.abstract | This paper analyses the determinants of regional tax gap in Italy testing if tax evasion is characterised by spatial persistence. The size of spatial correlation in regional tax gaps has been tested and the role of additional determinants of evasion over the period 2001–2011 has been estimated. Using a dynamic spatial panel model, it is shown that regional tax gap is determined by tax evasion in neighbouring regions and is characterised by spatial persistence. Results make it possible to draw a taxonomy of the determinants of regional tax gap: contextual factors and operational factors linked to the relative efficacy of tax evasion contrasting policies and geography. | en_GB |
| dc.language.iso | en | en_GB |
| dc.publisher | Lodz Univeristy Press | en_GB |
| dc.relation.ispartofseries | European Spatial Research and Policy;1 | |
| dc.subject | determinants of tax gap | en_GB |
| dc.subject | spatial econometrics | en_GB |
| dc.subject | panel estimation | en_GB |
| dc.title | Spatial Dynamic Modelling of Tax Gap: the Case of Italy | en_GB |
| dc.type | Article | en_GB |
| dc.rights.holder | © Copyright by Authors, Łódź 2018; © Copyright for this edition by Uniwersytet Łódzki, Łódź 2018 | en_GB |
| dc.page.number | [7]-28 | |
| dc.contributor.authorAffiliation | Italian Revenue Agency, Via Cristoforo Colombo, 426, 00145 Rome, Italy | |
| dc.identifier.eissn | 1896-1525 | |
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| dc.contributor.authorEmail | alfonso.carfora01@agenziaentrate.it | |
| dc.contributor.authorEmail | rosariavega.pansini@agenziaentrate.it | |
| dc.contributor.authorEmail | stefano.pisani@agenziaentrate.it | |
| dc.identifier.doi | 10.18778/1231-1952.25.1.02 | |
| dc.relation.volume | 25 | en_GB |
