Showing 1 - 10 of 47
Social choice theory is concerned with the evaluation of alternative methods of collective decision-making, as well as with the logical foundations of welfare economics. In turn, welfare economics is concerned with the critical scrutiny of the performance of actual and/or imaginary economic...
Persistent link: https://www.econbiz.de/10005609392
In this paper we argue that tax enforcement is an additional contextual factor affecting tax morale, one of the most important determinants of tax compliance. By using a unique dataset that merges a representative sample of Italian households with administrative data on tax enforcement, we find...
Persistent link: https://www.econbiz.de/10011099685
Tax evasion is a widespread phenomenon and encouraging tax compliance is an important and much debated policy issue. Many studies have shown that tax cheating has to be attributed to a considerable extent to the tax morale of taxpayers. The aim of the present paper is to shed light on the...
Persistent link: https://www.econbiz.de/10008514814
explanation for the poor empirical support encountered by political economy models of income redistribution. It shows that … platforms, and vote-seeking political parties should take this into account: as a consequence, redistribution will generally be …, an increase in inequality will not unambigously increase redistribution. Finally, introducing endogenous information may …
Persistent link: https://www.econbiz.de/10005467304
I study the interactions between the distribution of human capital, technological choice, and redistributive institutions. I first ask what makes alternative social contracts such as a European-style "welfare state" and US-style "laissez-faire" sustainable, and in particular how each is affected...
Persistent link: https://www.econbiz.de/10005113533
Persistent link: https://www.econbiz.de/10000654083
This paper studies the impact of citizens� human capital on the characteristics of elected politicians in democratic elections for the post of mayor. By using a change in the rules for Italian mayoral elections and a difference-in-differences estimator, I find that cities endowed with a...
Persistent link: https://www.econbiz.de/10011099630
Transfers can do good; however, they can also result in massive failures. This paper presents a model that highlights the ambiguous nature of the impact of transfers on local endowments of social capital. It then describes an empirical investigation that illustrates that the receipt of EU...
Persistent link: https://www.econbiz.de/10011099723
The paper surveys different approaches to the estimation of the underground economy. First, the focus is on the methodologies adopted by the Italian and French Statistical Institutes, respectively based on the exhaustive estimate of the labour input and on tax compliance data. Secondly, we...
Persistent link: https://www.econbiz.de/10005467318
We contribute to the debate on how to assess the size of the underground or shadow economy with a reinterpretation of the traditional Currency Demand Approach (CDA) � la Tanzi. We introduce three main innovations. First, we take as dependent variable in the money demand equation a direct...
Persistent link: https://www.econbiz.de/10011099617