Tax evasion under behavioural lenses: some insights and instruments to foster compliance

Galassi, Luigi (A.A. 2022/2023) Tax evasion under behavioural lenses: some insights and instruments to foster compliance. Tesi di Laurea in Public economics, Luiss Guido Carli, relatore Lorenzo Ferrari, pp. 60. [Bachelor's Degree Thesis]

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Abstract/Index

Defining tax evasion and introducing behavioural concepts. Definitions. Standard model. Comparative statics in the standard model. Introduction to behavioural economics. Relevant behavioural concepts and theories. Applying behavioural insights to fight tax evasion. Insights from tax evasion games. Description of some possible behavioural determinants of tax evasion. Fiscal policies to fight tax evasion. Non-fiscal instruments to fight tax evasion. Further topics and policy applications. Evasion of other taxes. The role of electronic payments in VAT evasion. A natural experiment on electoral response to policies against tax evasion.

References

Bibliografia e sitografia: pp. 49-57.

Thesis Type: Bachelor's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Bachelor's Degree Programs > Bachelor's Degree Program in Economics and Business, English language (L-33)
Chair: Public economics
Thesis Supervisor: Ferrari, Lorenzo
Academic Year: 2022/2023
Session: Summer
Deposited by: Alessandro Perfetti
Date Deposited: 08 Nov 2023 11:33
Last Modified: 08 Nov 2023 11:33
URI: https://tesi.luiss.it/id/eprint/36916

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