TY  - CONF
TI  - The Emersion Effect: an analysis on labor tax evasion in Italy
SP  - 1
N2  - 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, į 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.
ID  - eprints1370
EP  - 25
M2  - Seconda Universitą di Napoli, Santa Maria Capua Vetere, Italy
N1  - Very preliminary draft
AV  - public
T2  - XXVII Convegno Nazionale di Economia del Lavoro
UR  - http://www.aiel.it/bacheca/Capua/papers/tealdi.pdf
A1  - Di Porto, Edoardo
A1  - Elia, Leandro
A1  - Tealdi, Cristina
Y1  - 2012/09//
ER  -