Luigi, Cannari; D'Alessio Giovanni - Banca d'Italia - 2007
households think of tax evasion, and to estimate their propensity to evade taxes. This propensity turns out to be larger for the … unemployment and crime rates, and where social capital and the quality of public services are lower. The aversion to tax evasion … modest role in hampering tax evasion. Comparing SHIW data with those collected through a similar survey carried out by the …