Reposted by Chiara Lacava
Forthcoming article "Tax Professionals and Tax Evasion” by @battaglini.bsky.social Luigi Guiso @chiaralac.bsky.social and Eleonora Patacchini
@eeanews.bsky.social
doi.org/10.1093/jeea...
Teaching materials available: www.eeassoc.org/teaching-mat...
doi.org
Tax Professionals and Tax Evasion
Abstract. Using unique data covering the entire population of sole proprietorships in Italy with their respective audit files, we examine the role of tax a