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.
Working Paper, 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.
Working Paper, 2021

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

The article provides an assessment of the performances of Italian local government using conditional frontier models.
Working Paper, 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


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Public Finance - Catholic University of the Sacred Heart
   Information about the course can be found on my page on the UCSC website
   Repository of Notebooks

Coding for Social Science and Humanities - International College, Ca’ Foscari University of Venice
   Information about the course can be found on the official page on the Ca’ Foscari University website