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Brosio, Giorgio; Cassone, Alberto; Ricciuti, Roberto

doi:10.1023/a:1019985022106

Cited by 27 publications

(5 citation statements)

References 7 publications

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“…Similar results were obtained in other countries with different levels of development per region. Therefore, Brosio et al (2002) investigate tax fraud in different regions of Italy and find that in the poorer Southern regions tax fraud is significantly greater than in the wealthier Northern regions. The authors explain that the underground economy and tax noncompliance are possible expressions of the population's disagreement regarding the provision of public goods and insurance of welfare by the state.…”

Section: Wealth Of a Countrymentioning

confidence: 99%

Rethinking the shadow economy in terms of happiness. Evidence for the European Union Member States

Achim

Borlea

Găban

et al. 2015

Technological and Economic Development of Economy

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Abstract. This paper's goal is to highlight how happiness affects the level of shadow economy, by using many control variables within different types of potentially determining factors of shadow economy. Another main contribution consists in the systematic comparison between old and new European Union member states in terms of determinants of shadow economy, including happiness. Our findings consist in the fact that happier people are more likely to act honestly, thus causing a decrease in the size of shadow economy and this result is valid both for old and new European Union countries. In addition, we found that the quality of public governance and the richness of a country are associated with a lower propensity towards shadow economy for all the member states. However, the relationship between public governance and shadow economy are never significant when the happiness and richness variables vary simultaneously. Our research reveals that the shadow economy in European Union countries is explained in percent of about 62% by richness and happiness of the people. Contrary to our expectations, the fiscal pressure seems not to be a determinant for shadow economy in the European Union space.

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Section: Wealth Of a Countrymentioning

confidence: 99%

Rethinking the shadow economy in terms of happiness. Evidence for the European Union Member States

Achim

Borlea

Găban

et al. 2015

Technological and Economic Development of Economy

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“…Specifically, Torino is less populated and richer than Napoli (and, similarly, Genova is less populated and with a higher ATI than Palermo). The reasons for this can be found in the well-documented distortion of GDP due to illegal activities and organized crime, which is more pervasive in the South than in the North [67][68][69][70].…”

Section: Resultsmentioning

confidence: 99%

Cross ranking of cities and regions: population versus income

Cerqueti¹,

Ausloos²

2015

J. Stat. Mech.

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This paper explores the relationship between the inner economical structure of communities and their population distribution through a rank-rank analysis of official data, along statistical physics ideas within two techniques. The data is taken on Italian cities. The analysis is performed both at a global (national) and at a more local (regional) level in order to distinguish "macro" and "micro" aspects. First, the rank-size rule is found not to be a standard power law, as in many other studies, but a doubly decreasing power law. Next, the Kendall τ and the Spearman ρ rank correlation coefficients which measure pair concordance and the correlation between fluctuations in two rankings, respectively, -as a correlation function does in thermodynamics, are calculated for finding rank correlation (if any) between demography and wealth. Results show non only global disparities for the whole (country) set, but also (regional) disparities, when comparing the number of cities in regions, the number of inhabitants in cities and that in regions, as well as when comparing the aggregated tax income of the cities and that of regions. Different outliers are pointed out and justified. Interestingly, two classes of cities in the country and two classes of regions in the country are found. "Common sense" social, political, and economic considerations sustain the findings. More importantly, the methods show that they allow to distinguish communities, very clearly, when specific criteria are numerically sound. A * Corresponding address: University of Macerata, Department of Economics and Law, via Crescimbeni 20, I-62100, Macerata, Italy.

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“…Finally, in answering calls to investigate the neglected area of within-country variation (Brosio et al, 2002;Barone and Mocetti, 2011;Torgler, 2016), we have provided fine-grained insight at a level of analysis usually elided in cross-national studies. Future research should continue to put regional differences to rigorous tests.…”

Section: Discussionmentioning

confidence: 97%

Regional variation in tax compliance and the role of culture

Guerra

Harrington

2022

Econ Polit

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This research note analyzes the role of culture on individuals’ tax compliance by focusing on regional differences within a single country: Italy. Southern Italy has long been a focus of research interest, not only for its high rates of tax evasion, but for a host of other social and political ills, all usually attributed to regional culture. Our laboratory tax compliance experiment, conducted in provinces of the northern and southern regions, reveals that taxpayers in the north and south generally behaved alike both in terms of average compliance rates and individuals’ sensitivity to changes in tax structures—except for lower responsiveness to greater redistribution of tax revenues among subjects in Salerno than those in Bologna. This suggests the limited explanatory power of culture in tax compliance in favor of institutional explanations.

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Untitled

Cited by 27 publications

References 7 publications

Rethinking the shadow economy in terms of happiness. Evidence for the European Union Member States

Rethinking the shadow economy in terms of happiness. Evidence for the European Union Member States

Cross ranking of cities and regions: population versus income

Regional variation in tax compliance and the role of culture

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