In 2021, a “two Americas” narrative emerged: one with high demand for COVID-19 vaccines and a second with widespread vaccine hesitancy and opposition to mask mandates. In this study, we investigate the dynamic of excess mortality from the start of the pandemic to April 2022 at the regional level. If every region had had the lowest mortality rate in that period, more than 418,763 COVID-19 deaths would have been “avoided”. These results seem to be driven by differentials in NPI adoption and vaccination. Our study illustrates the significance of excess mortality measures as part of a comprehensive surveillance system and the importance of population-based COVID-19 policies, including mask adoption.
R&R at: Frontiers in Public Health, 2022

In a model that allows for both demand- and supply-side considerations, we examine the consequences, for the structure of income tax, and for tax authority anti-avoidance efforts, of the growth of mass-marketed tax avoidance schemes occurred in recent years.
The Scandinavian Journal of Economics, forthcoming, 2022

We study tax avoidance and tax evasion in a intertemporal setting. Our model shows that non-compliance behaviour may result in a Laffer curve for fiscal revenues and that the revenue-maximizing tax rate is lower the more effective is avoidance at shielding taxpayers from fines.
Journal of Economic Behavior & Organization, 2022

This EPRS study looks at whether, and under what conditions, greater effectiveness could be achieved in overall public spending at all levels of the European Union through greater pooling of resources at European level. It suggests that added value can be realised in public spending, through efficiency gains and lower administrative costs, delivered by and through the EU budget, usually with corresponding savings to national budgets. The study provides a methodology for assessing the ‘waste rate’ in overlapping national spending and analyses four policy areas, with the potential to realise gains of around 180 billion euros.
Study for the European Parliament, 2020

In this contribution it is investigated the impact of social interaction on optimal evasion and assessed the audit revenue gains that may be obtained by targeting audit using social network information.
Journal of Economic Behavior & Organization, 2020

Shortened version of the PhD Thesis, 2018

This paper extends the analysis undertook in Optimal Income Tax Enforcement in the Presence of Tax Avoidance
In Journal of Tax Administration, 2017

An analysis of optimal tax enforcement policy when taxpayer may engage in both avoidance and evasion.
In The Routledge Companion to Tax Avoidance Research, 2017

In this contribution it is studied the optimal avoidance decision when taxpayers evaluate their utility relative to a benchmark or “reference” level of income.
Working Paper, 2017

A model that investigates how recent Behavioural Economics findings affect the taxpayer’s joint decision to avoid and/or evade
In Public Finance Review, 2016
Progressive Fines and Tax Evasion
25 Apr 2022 10:00 AM
Tax Avoidance and Evasion in a Dynamic Setting
22 Sep 2021 13:15 PM
Tax Avoidance and Evasion in a Dynamic Setting
16 Sep 2021 16:20 PM
VAT Threshold(s)
15 Dec 2020 11:30 AM
Tax Evasion on a Social Network
27 Aug 2019 14:15 PM
VAT Threshold(s)
15 Mar 2019 11:45 AM
Tax Evasion on a Social Network
9 Nov 2018 11:30 AM
Tax Evasion on a Social Network
6 Nov 2018 14:00 PM
Tax Evasion on a Social Network
21 Sep 2018 15:00 PM
Tax Evasion on a Social Network
3 Sep 2018 09:00 AM

Teaching


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Public Finance - Catholic University of the Sacred Heart
   Information about the course is on my page on the UCSC website
   The interactive Notebooks (SageMath-Jupyter) of the course are on the Github Repository

Introduction to Coding - International Honors College, Ca’ Foscari University of Venice
   Information about the course is on the official page on the Ca’ Foscari University website

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