Publications

Filter by type:

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.
Working Paper, 2018

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