Audit Publicity and Tax Compliance: A Natural Experiment

Simona Gamba, Pietro Battiston, Denvil Duncan, Alessandro Santoro

Risultato della ricerca: Contributo in rivistaArticolo in rivistapeer review

1 Citazioni (Scopus)

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.
Lingua originaleEnglish
pagine (da-a)81-108
Numero di pagine28
RivistaSCANDINAVIAN JOURNAL OF ECONOMICS
Volume122
DOI
Stato di pubblicazionePubblicato - 2020

Keywords

  • Audits
  • media coverage
  • social norms
  • tax evasion

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