eprintid: 1370
rev_number: 11
eprint_status: archive
userid: 6
dir: disk0/00/00/13/70
datestamp: 2012-09-24 08:45:24
lastmod: 2012-09-24 08:45:24
status_changed: 2012-09-24 08:45:24
type: conference_item
metadata_visibility: show
creators_name: Di Porto, Edoardo
creators_name: Elia, Leandro
creators_name: Tealdi, Cristina
creators_id: 
creators_id: 
creators_id: cristina.tealdi@imtlucca.it
title: The Emersion Effect: an analysis on labor tax evasion in Italy
ispublished: submitted
subjects: HB
subjects: HD
divisions: EIC
full_text_status: public
pres_type: paper
note: Very preliminary draft
abstract: 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
date_type: published
pagerange: 1-25
event_title: XXVII Convegno Nazionale di Economia del Lavoro
event_location: Seconda Università di Napoli, Santa Maria Capua Vetere, Italy
event_dates: 27-28 September 2012
event_type: conference
refereed: TRUE
official_url: http://www.aiel.it/bacheca/Capua/papers/tealdi.pdf
related_url_url: http://www.aiel.it/
related_url_type: org
citation:   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)  
document_url: http://eprints.imtlucca.it/1370/1/AIEL_Tealdi_2012.pdf