{"title":"审计公示与税收合规:一个自然实验","authors":"P. Battiston, D. Duncan, Simona Gamba, A. Santoro","doi":"10.1111/sjoe.12330","DOIUrl":null,"url":null,"abstract":"We use confidential data on value‐added tax payments at the sector level, in two large Italian cities, to estimate the effect of audit publicity on the tax compliance of local sellers. By employing a difference‐in‐differences identification strategy, we find that such publicity has a positive effect on fiscal declarations made shortly thereafter. The results suggest that increasing awareness on future audits via the media can be an important instrument in the hands of tax authorities.","PeriodicalId":403078,"journal":{"name":"Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"15 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"Audit Publicity and Tax Compliance: A Natural Experiment\",\"authors\":\"P. Battiston, D. Duncan, Simona Gamba, A. Santoro\",\"doi\":\"10.1111/sjoe.12330\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"We use confidential data on value‐added tax payments at the sector level, in two large Italian cities, to estimate the effect of audit publicity on the tax compliance of local sellers. By employing a difference‐in‐differences identification strategy, we find that such publicity has a positive effect on fiscal declarations made shortly thereafter. The results suggest that increasing awareness on future audits via the media can be an important instrument in the hands of tax authorities.\",\"PeriodicalId\":403078,\"journal\":{\"name\":\"Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal\",\"volume\":\"15 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1111/sjoe.12330\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1111/sjoe.12330","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Audit Publicity and Tax Compliance: A Natural Experiment
We use confidential data on value‐added tax payments at the sector level, in two large Italian cities, to estimate the effect of audit publicity on the tax compliance of local sellers. By employing a difference‐in‐differences identification strategy, we find that such publicity has a positive effect on fiscal declarations made shortly thereafter. The results suggest that increasing awareness on future audits via the media can be an important instrument in the hands of tax authorities.
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