Papers

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

Job Market Paper
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
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
Tax Evasion on a Social Network
6 Jun 2018 09:00 AM
Tax Evasion on a Social Network
24 Apr 2018 12:00 PM
Tax Evasion on a Social Network
19 Apr 2018 12:00 PM

Teaching


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Public Finance A.Y. 2019-2020
Catholic University of the Sacred Heart
Information about the course can be found in my page on the University website
Syllabus
Repository of Notebooks


Public Finance A.Y. 2018-2019
Catholic University of the Sacred Heart
Information about the course can be found in my page on the University website
Syllabus
Repository of Notebooks

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