Now showing items 1-1 of 1

    • Spatial Dynamic Modelling of Tax Gap: the Case of Italy 

      Carfora, Alfonso; Pansini, Rosaria Vega; Pisani, Stefano (Lodz Univeristy Press, 2018)
      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 ...