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hal.structure.identifierCenter for Studies in Economics and Finance [CESF]
dc.contributor.authorAcconcia, Antonio
hal.structure.identifierCenter for Studies in Economics and Finance [CESF]
dc.contributor.authorD'Amato, Marcello
hal.structure.identifierCenter for Studies in Economics and Finance [CESF]
dc.contributor.authorMartina, Riccardo
hal.structure.identifierLaboratoire d'Economie de Dauphine [LEDa]
dc.contributor.authorRatto, Marisa
dc.date.accessioned2021-02-05T12:32:52Z
dc.date.available2021-02-05T12:32:52Z
dc.date.issued2019-12
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/21572
dc.language.isoenen
dc.subjecttax shocken
dc.subjectnoncomplianceen
dc.subjectState formationen
dc.subjectdecentralized enforcementen
dc.subject.ddc338.5en
dc.subject.classificationjelK.K4.K42en
dc.subject.classificationjelK.K4.K41en
dc.subject.classificationjelH.H2.H26en
dc.subject.classificationjelD.D8.D81en
dc.subject.classificationjelD.D6.D62en
dc.titleThe Response of Taxpayer Compliance to the Large Shock of Italian Unificationen
dc.typeDocument de travail / Working paper
dc.contributor.editoruniversityotherUniversità di Napoli Federico II;Italy
dc.description.abstractenThe unification of Italy in 1861 determined that all institutions of the pre-unitary states were replaced by those of the new-born Kingdom of Italy, thus implying common rules for agents formerly obeying to different ones. Moreover, a major tax reform was also set in that determined differential increments of the tax burden across provinces. We investigate the potential implications of these events for tax compliance. By comparing a province-level measure of tax evasion just after the reform with a corresponding recent one, we show a strong process of convergence in compliance. Non-negligible spatial differences in tax evasion, however, still persist nowadays. Further empirical evidence suggests that such differences can be at least in part traced back to the tax reform.en
dc.publisher.nameCentre for Studies in Economics and Financeen
dc.publisher.cityNaplesen
dc.identifier.citationpages26en
dc.relation.ispartofseriestitleCSEF Working Papersen
dc.relation.ispartofseriesnumber551en
dc.subject.ddclabelMicroéconomieen
dc.description.ssrncandidatenonen
dc.description.halcandidateouien
dc.description.readershiprechercheen
dc.description.audienceInternationalen
dc.date.updated2021-02-05T11:01:30Z
hal.identifierhal-03132761*
hal.version1*
hal.update.actionupdateFiles*
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