SPATIAL DYNAMIC MODELLING OF TAX GAP: THE CASE OF ITALY
Journal Title: European Spatial Research and Policy - Year 2018, Vol 25, Issue 1
Abstract
This paper analyses the determinants of regional tax gap in Italy testing if tax evasion is characterised by spatial persistence. The size of spatial correlation in regional tax gaps has been tested and the role of additional determinants of evasion over the period 2001–2011 has been estimated. Using a dynamic spatial panel model, it is shown that regional tax gap is determined by tax evasion in neighbouring regions and is characterised by spatial persistence. Results make it possible to draw a taxonomy of the determinants of regional tax gap: contextual factors and operational factors linked to the relative efficacy of tax evasion contrasting policies and geography.
Authors and Affiliations
Alfonso CARFORA, Rosaria Vega PANSINI, Stefano PISANI
Keywords
Related Articles
- EP ID EP546996
- DOI 10.18778/1231-1952.25.1.02
- Views 83
- Downloads 0
DYNAMIC SPATIAL PANEL DATA MODELS IN IDENTIFYING SOCIO-ECONOMIC FACTORS AFFECTING THE LEVEL OF HEALTH IN SELECTED EUROPEAN COUNTRIES
The aim of the paper is to investigate the relationship between socio-economic factors and the level of health of citizens of selected European countries. Disability-adjusted life years (DALYs) were used as the measure o...
DECENTRALIZATION REFORM IN UKRAINE: ASSESSMENT OF THE CHOSEN TRANSFORMATION MODEL
Ukraine has to reform the spatial organization of power, which involves alteration of the administrative-territorial division in very difficult socio-economic and political conditions. Despite a great interest in the Ukr...
COMPACT AND RESOURCE EFFICIENT CITIES? SYNERGIES AND TRADE-OFFS IN EUROPEAN CITIES
Cities are the main consumers of energy and resources but at the same time are considered as centres for innovation which can provide solutions to unsustainable development. An important concept regarding energy and reso...
IDENTITIES WITH HISTORICAL REGIONS – ARE THEY ADAPTING TO MODERN ADMINISTRATIVE DIVISION? THE CASE OF UKRAINE
Historical regions remain the most common basis for the formation or promotion of regional identities in Europe. However, regions and regional identities are in the process of constant formation and can change significan...
INSTITUTIONAL COOPERATION IN THE BROWNFIELD REGENERATION PROCESS: EXPERIENCES FROM CENTRAL AND EASTERN EUROPEAN COUNTRIES
The topic of brownfield regeneration has been the focus of planning debate for years. However, the aspect of institutional cooperation and strengthening the institutional capacity in order to cope with a complex task of...