SPATIAL DYNAMIC MODELLING OF TAX GAP: THE CASE OF ITALY

Alfonso CARFORA; Rosaria Vega PANSINI; Stefano PISANI

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SPATIAL DYNAMIC MODELLING OF TAX GAP: THE CASE OF ITALY

机译：税收缺口的空间动态建模：意大利的案例

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Abstract. This paper analyses the determinants of regional tax gap in Italy testing if tax evasion is characterised by spatial persistence. The size of spatial correlation in regional tax gaps has been tested and the role of additional determinants of evasion over the period 2001-2011 has been estimated. Using a dynamic spatial panel model; it is shown that regional tax gap is determined by tax evasion in neighbouring regions and is characterised by spatial persistence. Results make it possible to draw a taxonomy of the determinants of regional tax gap: contextual factors and operational factors linked to the relative efficacy of tax evasion contrasting policies and geography.

机译：抽象。本文分析了意大利在测试逃税是否具有空间持久性特征时区域税收差距的决定因素。检验了区域税收差距中空间相关性的大小，并估计了2001-2011年期间逃税的其他决定因素的作用。使用动态空间面板模型；结果表明，地区税收差距是由邻近地区的逃税行为决定的，其特征是空间持久性。结果使人们有可能对区域税收差距的决定因素进行分类：与逃税对比政策和地域的相对效力相关的背景因素和操作因素。

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来源
《European spatial research and policy》 |2018年第1期|7-28|共22页
作者
Alfonso CARFORA; Rosaria Vega PANSINI; Stefano PISANI;
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作者单位

Italian Revenue Agency, Via Cristoforo Colombo, 426, 00145 Rome, Italy;

Italian Revenue Agency, Via Cristoforo Colombo, 426, 00145 Rome, Italy;

Italian Revenue Agency, Via Cristoforo Colombo, 426, 00145 Rome, Italy;

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正文语种 eng
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determinants of tax gap; spatial econometrics; panel estimation;

机译：税收差距的决定因素;空间计量经济学;面板估计;

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SPATIAL DYNAMIC MODELLING OF TAX GAP: THE CASE OF ITALY

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