Economics, Econometrics and Finance
3 years ago

Tax professionals influence tax evasion behavior through social spillover effects.

RePEc: Research Papers in Economics
Tax Professionals:Tax-Evasion Facilitators or Information Hubs?
Marco Battaglini, Luigi Guiso, Chiara Lacava, Eleonora Patacchini

Paper Summary

Tax professionals in Italy play a role in tax evasion. When one customer evades taxes, it influences others with the same tax professional. This happens because taxpayers choose professionals with different views on tax evasion and because of the information shared by tax professionals.

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