Recent attempts of "regionalizing" the VAT, in order to expand fiscal autonomy margins attributed to Regions and to involve them in the hard struggle against tax evasion, strongly urge some considerations on some of the changes introduced in the Italian legal system by the 2001 constitutional...

The Italian economy has a strong tax evasion and the presence of a very extensive shadow economy with profound effects on our GDP. This paper analyzes the study Claudio Lucifora has done on the shadow economy, the result of extensive research on the subject, which led to the publication of the...

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...

The aim of this paper is to explore the use of administrative data to study the choices of firms relating to the utilization of regular and irregular workers. The data are collected by the INPS (National Social Security Administration) during inspection activity aimed to catch irregular workers...

In this paper we use data from the Bank of Italy�s Survey on Household Income and Wealth (SHIW) to study what Italian households think of tax evasion, and to estimate their propensity to evade taxes. This propensity turns out to be larger for the self-employed than for employees; within the...

Italian abstract: In questa nota vengono presentati i risultati relativi all’analisi dell’impatto dell’evasione fiscale sulla diseguaglianza nella distribuzione dei redditi in Italia. L’analisi ha preso in considerazione i dati disponibili dal World Inequality Database (WID) per il...

The paper outlines the main current issues concerning Public Finance in Italy. It is divided in three parts. The first part discusses the overall budget policy. Italy is in need to support the recovery from economic crisis, however budget action is limited by European constraints. Different way...