Audit Publicity and Tax Compliance: A Natural Experiment

Pietro Battiston, Denvil Duncan, Simona Gamba, Alessandro Santoro

Research output: Contribution to journalArticlepeer-review

1 Citation (Scopus)


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.
Original languageEnglish
Pages (from-to)81-108
Number of pages28
JournalScandinavian Journal of Economics
Publication statusPublished - 2020


  • Audits
  • media coverage
  • social norms
  • tax evasion


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