Arguably, for many citizens the perceived expected disutility from sanctions is smaller than the monetary gain from tax evasion. Nevertheless most people pay their taxes most of the time. In a lab experiment, we show that the willingness to pay taxes even absent enforcement is indeed pronounced....

This work reconstructs novel series on income distribution in Italy combining survey data, tax data and National Accounts both at the national and regional levels, and it analyzes the overall progressivity of the tax system. Our new Distributional National Accounts allow to correct for...

Existing methods of between-groups income inequality measurement are rather uninformative if applied to genders since they are not sensitive to discrimination. We introduce a Gini-based measure of between-genders inequality which explicitly depends upon discrimination and we apply it to measure...