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dc.contributor.authorOTTONE, Stefania
dc.contributor.authorPONZANO, Ferruccio
dc.contributor.authorANDRIGHETTO, Giulia
dc.date.accessioned2018-12-06T13:55:38Z
dc.date.available2018-12-06T13:55:38Z
dc.date.issued2018
dc.identifier.citationEconomia politica, 2018, Vol. 35, No. 2, pp. 367-402
dc.identifier.issn1120-2890
dc.identifier.issn1973-820Xen
dc.identifier.urihttps://hdl.handle.net/1814/59974
dc.descriptionFirst online: 06 February 2018en
dc.description.abstractIn this paper, we study how people from different countries would react to institutional changes in terms of tax compliance. We choose an experimental setting and focus on two features of the tax system: efficiency and tax rate. We develop our analysis in two countries characterized by high tax burdens, but with relevant differences in terms of tax evasion and the quality of public services: Italy and Sweden. The main result is that participants from both countries react similarly to changes in efficiency and tax rates: tax compliance rises when efficiency increases, and tax compliance falls when the tax rate increases. However, the absolute level of tax compliance depends on the population's composition in terms of social preferences (prosocials and individualists). This may suggest that, even if cultural factors matter, institutional features-especially efficiency-play a relevant role in determining taxpayers' behavior. In particular, if the level of efficiency is high, both Italians and Swedes tend to pay taxes when the tax burden is high. We conclude the paper by discussing related policy implications.
dc.description.sponsorshipEuropean Research Council under the European Union's Seventh Framework Programme (FP7/2007-2013)/ERC [295675]
dc.language.isoen
dc.publisherSocietà Editrice il Mulinoen
dc.relation.ispartofEconomia politica
dc.subjectTax compliance
dc.subjectFiscal harmonization
dc.subjectCross-country comparison
dc.subjectCultural difference
dc.subjectEfficiency
dc.subjectCompliance behavioren
dc.subjectEuropean countriesen
dc.subjectSocial normsen
dc.subjectEvasionen
dc.subjectMoraleen
dc.subjectHarmonizationen
dc.subjectCompetitionen
dc.subjectRatesen
dc.titleTax compliance under different institutional settings in Italy and Sweden : an experimental analysis
dc.typeArticleen
dc.identifier.doi10.1007/s40888-018-0093-7
dc.identifier.volume35
dc.identifier.startpage367
dc.identifier.endpage402
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dc.identifier.issue2


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