Publications

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

This paper extends the analysis undertook in Optimal Income Tax Enforcement in the Presence of Tax Avoidance
IFS Working Paper

A model that investigates how recent Behavioural Economics findings affect the taxpayer’s joint decision to avoid and/or evade
In Public Finance Review

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

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