چرخه سیاسی و درآمد نیروی کار گزارش شده در ایتالیا: شواهد شبه تجربی از فرار مالیاتی
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|47738||2015||12 صفحه PDF||سفارش دهید||8317 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : European Journal of Political Economy, Volume 39, September 2015, Pages 269–280
Tax evasion is a complex phenomenon affected by many factors and shaped by policymakers' and citizens' behaviours. Distinct claims about the acceptability of tax evasion between centre-right and centre-left coalitions have clearly emerged in Italy in the last decades. According to the ruling coalition, these different attitudes could have influenced tax compliance, affecting reported incomes of the self-employed, who have much more room to engage in tax avoidance or evasion strategies than employees. Using a longitudinal administrative dataset recording the entire working life of the sampled individuals, we focus on the period 1996–2005 (the only period when a complete bipartisan political cycle took place in Italy) and, following a difference in differences design and carrying out fixed effects estimates, we test whether self-employed earnings, compared to employees earnings, significantly changed after the change in the ruling coalition. We find a clear reduction in self-employed reported earnings when the centre-right coalition ruled.