Economics of Tax Evasion

The course aims to show the students how to analyze tax evasion with regards to economic theory and empirical phenomena. A preliminary study of principles of economics of taxation and of tax distortion is followed by the analysis of tax evasion theory, in particular by studying economic models of tax evasion, the determinant of individual and collective evasion behaviours and the tools to fight and measure tax evasion. Last, the course will focus on the Italian case, paying attention to the analysis of the dimension and features of tax evasion in Italy, as well as to the policy tools implemented to fight tax evasion.

At the end of the course the student will develop critical skills to analyze the phenomenon of tax evasion; to discuss and evaluate its main features, causes, effects and the tools to fight it, by means of using the empirical and theoretic tools provided; to critically analyze the phenomenon of tax evasion in Italy.