Tax Evasion in Italy

Abstract

We perform a detailed analysis of the phenomenon of tax evasion in Italy, looking for determinants and policy solutions. We first discuss the characteristics of the tax system, the coercive system and the economic structure; we then investigate empirically the determinants of personal income tax evasion, building to this aim a microeconometric analysis based on the results of the actual detection policy. A few determinants of tax evasion are singled out by the analysis: the inefficiencies of tax administration, the high progressivity of the personal income tax, the characteristics of the plea-bargaining system and the widespread use of tax amnesties. Accordingly, we propose a number of policy actions aimed to remove these factors.

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