SPATIAL DYNAMIC MODELLING OF TAX GAP: THE CASE OF ITALY

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. Usin...

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Bibliographic Details
Published in:European spatial research and policy 2018-06, Vol.25 (1), p.7-28
Main Authors: Carfora, Alfonso, Pansini, Rosaria Vega, Pisani, Stefano
Format: Article
Language:English
Subjects:
Classification
determinants of tax gap
Economic models
Efficacy
Geography
Geography, Regional studies
Municipalities
Operational factors
panel estimation
Socio-Economic Research
spatial econometrics
Tax evasion
Taxation
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Summary: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.
ISSN:1896-1525
1231-1952
1896-1525
DOI:10.18778/1231-1952.25.1.02