relation: http://eprints.imtlucca.it/1370/
title: The Emersion Effect: an analysis on labor tax evasion in Italy
creator: Di Porto, Edoardo
creator: Elia, Leandro
creator: Tealdi, Cristina
subject: HB Economic Theory
subject: HD Industries. Land use. Labor
description: We analyze how different policy interventions may incentive emersion from unde-clared work. We use Italian data over the period 1998-2003 to investigate whether the 2003 Italian labor market reform was able to reach the objective to reduce the share of shadow economy. We develop a search and matching model, á la Mortensen, on the basis of our empirical investigation to determine the right mix of policy interventions which maybe effective in generating an emersion effect. Our preliminary findings show that differentiated forms of taxations and enforcement might create a good combination of incentives to achieve a significant reduction in undeclared work.
date: 2012-09
type: Conference or Workshop Item
type: PeerReviewed
format: application/pdf
language: en
identifier: http://eprints.imtlucca.it/1370/1/AIEL_Tealdi_2012.pdf
identifier:   Di Porto, Edoardo and Elia, Leandro and Tealdi, Cristina  The Emersion Effect: an analysis on labor tax evasion in Italy.  In: XXVII Convegno Nazionale di Economia del Lavoro, 27-28 September 2012, Seconda Università di Napoli, Santa Maria Capua Vetere, Italy pp. 1-25.      (Submitted)   (2012)  
relation: http://www.aiel.it/bacheca/Capua/papers/tealdi.pdf