Argentiero, Amedeo; Chiarini, Bruno; Marzano, Elisabetta - 2015
This paper examines the impact of tax evasion on criminal activities in Italy. Precisely, we consider three types of … panel, we show that tax evasion substitutes both, frauds and usury, whereas crimes against the property are positively … affected by tax evasion. Interestingly, the degree of substitution for fraud and usury is related to the size of tax burden …