{"id":"https://openalex.org/W2009284089","doi":"https://doi.org/10.1007/s10657-011-9247-6","title":"Tax rates and tax evasion: an empirical analysis of the long-run aspects in Italy","display_name":"Tax rates and tax evasion: an empirical analysis of the long-run aspects in Italy","publication_year":2011,"publication_date":"2011-04-22","ids":{"openalex":"https://openalex.org/W2009284089","doi":"https://doi.org/10.1007/s10657-011-9247-6","mag":"2009284089"},"language":"en","primary_location":{"id":"doi:10.1007/s10657-011-9247-6","doi":"https://doi.org/10.1007/s10657-011-9247-6","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10657-011-9247-6","pdf_url":null,"source":{"id":"https://openalex.org/S37173775","display_name":"European Journal of Law and Economics","issn_l":"0929-1261","issn":["0929-1261","1572-9990"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Law and Economics","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010360726","display_name":"Bruno Chiarini","orcid":"https://orcid.org/0000-0001-9325-1893","observed_orcids":["https://orcid.org/0000-0001-9325-1893"]},"institutions":[{"id":"https://openalex.org/I183638586","display_name":"Parthenope University of Naples","ror":"https://ror.org/05pcv4v03","country_code":"IT","type":"education","lineage":["https://openalex.org/I183638586"]}],"countries":["IT"],"is_corresponding":true,"raw_author_name":"Bruno Chiarini","raw_affiliation_strings":["Dipartimento di Studi Economici, Universit\u00e0 \u201cParthenope\u201d, Via Medina, 40, 80133, Naples, Italy","Universit\u00e0 Parthenope"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Dipartimento di Studi Economici, Universit\u00e0 \u201cParthenope\u201d, Via Medina, 40, 80133, Naples, Italy","institution_ids":["https://openalex.org/I183638586"]},{"raw_affiliation_string":"Universit\u00e0 Parthenope","institution_ids":["https://openalex.org/I183638586"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5063813961","display_name":"Elisabetta Marzano","orcid":"https://orcid.org/0000-0003-1838-0104","observed_orcids":["https://orcid.org/0000-0003-1838-0104"]},"institutions":[{"id":"https://openalex.org/I183638586","display_name":"Parthenope University of Naples","ror":"https://ror.org/05pcv4v03","country_code":"IT","type":"education","lineage":["https://openalex.org/I183638586"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Elisabetta Marzano","raw_affiliation_strings":["Dipartimento di Studi Economici, Universit\u00e0 \u201cParthenope\u201d, Via Medina, 40, 80133, Naples, Italy","Universit\u00e0 Parthenope"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Dipartimento di Studi Economici, Universit\u00e0 \u201cParthenope\u201d, Via Medina, 40, 80133, Naples, Italy","institution_ids":["https://openalex.org/I183638586"]},{"raw_affiliation_string":"Universit\u00e0 Parthenope","institution_ids":["https://openalex.org/I183638586"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5036922474","display_name":"Friedrich Georg SCHNEIDER","orcid":"https://orcid.org/0000-0001-6742-5896","observed_orcids":["https://orcid.org/0000-0001-6742-5896"]},"institutions":[{"id":"https://openalex.org/I121883995","display_name":"Johannes Kepler University of Linz","ror":"https://ror.org/052r2xn60","country_code":"AT","type":"education","lineage":["https://openalex.org/I121883995"]}],"countries":["AT"],"is_corresponding":false,"raw_author_name":"Friedrich Schneider","raw_affiliation_strings":["Department of Economics, Johannes Kepler University of Linz, Altenbergerstrasse 69, 4040, Linz-Auhof, Austria","Johannes Kepler University of Linz"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Economics, Johannes Kepler University of Linz, Altenbergerstrasse 69, 4040, Linz-Auhof, Austria","institution_ids":["https://openalex.org/I121883995"]},{"raw_affiliation_string":"Johannes Kepler University of Linz","institution_ids":["https://openalex.org/I121883995"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5010360726"],"corresponding_institution_ids":["https://openalex.org/I183638586"],"apc_list":{"value":2490,"currency":"USD","value_usd":2490},"apc_paid":null,"fwci":1.6242,"has_fulltext":false,"cited_by_count":59,"citation_normalized_percentile":{"value":0.890524,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":100},"biblio":{"volume":"35","issue":"2","first_page":"273","last_page":"293"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.003000000026077032,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.9990000128746033},{"id":"https://openalex.org/keywords/value-added-tax","display_name":"value added tax","score":0.6790000200271606},{"id":"https://openalex.org/keywords/tax-rates","display_name":"tax rates","score":0.7269999980926514},{"id":"https://openalex.org/keywords/tax-burden","display_name":"tax burden","score":0.9200000166893005},{"id":"https://openalex.org/keywords/vat-base","display_name":"VAT base","score":0.5059999823570251},{"id":"https://openalex.org/keywords/long-time-behavior","display_name":"long-time behavior","score":0.7080000042915344},{"id":"https://openalex.org/keywords/cointegration","display_name":"cointegration","score":0.7979999780654907},{"id":"https://openalex.org/keywords/vicious-circle","display_name":"vicious circle","score":0.8169999718666077},{"id":"https://openalex.org/keywords/italy","display_name":"Italy","score":0.46399998664855957}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.723415195941925},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.5929214358329773},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.5759658217430115},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.5500199198722839},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.546297550201416},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.5113591551780701},{"id":"https://openalex.org/C2781251061","wikidata":"https://www.wikidata.org/wiki/Q5416089","display_name":"Evasion (ethics)","level":3,"score":0.47868162393569946},{"id":"https://openalex.org/C145162277","wikidata":"https://www.wikidata.org/wiki/Q1751675","display_name":"Cointegration","level":2,"score":0.4532921016216278},{"id":"https://openalex.org/C2779755355","wikidata":"https://www.wikidata.org/wiki/Q1128317","display_name":"Tax rate","level":2,"score":0.43880632519721985},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.43571019172668457},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.4355050325393677},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.42171716690063477},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.3725188076496124},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C203014093","wikidata":"https://www.wikidata.org/wiki/Q101929","display_name":"Immunology","level":1,"score":0.0},{"id":"https://openalex.org/C8891405","wikidata":"https://www.wikidata.org/wiki/Q1059","display_name":"Immune system","level":2,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1007/s10657-011-9247-6","doi":"https://doi.org/10.1007/s10657-011-9247-6","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10657-011-9247-6","pdf_url":null,"source":{"id":"https://openalex.org/S37173775","display_name":"European Journal of Law and Economics","issn_l":"0929-1261","issn":["0929-1261","1572-9990"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Law and Economics","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:kap:ejlwec:v:35:y:2013:i:2:p:273-293","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1007/s10657-011-9247-6","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:ricerca.uniparthenope.it:11367/15025","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/11367/15025","pdf_url":null,"source":{"id":"https://openalex.org/S4377196432","display_name":"CINECA IRIS Institutial research information system (Parthenope University of Naples)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I183638586","host_organization_name":"Parthenope University of Naples","host_organization_lineage":["https://openalex.org/I183638586"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":71,"referenced_works":["https://openalex.org/W149979081","https://openalex.org/W180560026","https://openalex.org/W199405337","https://openalex.org/W610977968","https://openalex.org/W623761935","https://openalex.org/W1125480548","https://openalex.org/W1493091054","https://openalex.org/W1494902036","https://openalex.org/W1499825414","https://openalex.org/W1504090205","https://openalex.org/W1504480511","https://openalex.org/W1505403041","https://openalex.org/W1511570730","https://openalex.org/W1535192717","https://openalex.org/W1537401274","https://openalex.org/W1540631296","https://openalex.org/W1547569233","https://openalex.org/W1554943876","https://openalex.org/W1556078889","https://openalex.org/W1561153264","https://openalex.org/W1572805181","https://openalex.org/W1577038118","https://openalex.org/W1584607362","https://openalex.org/W1605409558","https://openalex.org/W1689529135","https://openalex.org/W1801237768","https://openalex.org/W1933229746","https://openalex.org/W1949487993","https://openalex.org/W1958376323","https://openalex.org/W1981764068","https://openalex.org/W1986267950","https://openalex.org/W2011637078","https://openalex.org/W2012657629","https://openalex.org/W2022205909","https://openalex.org/W2062662764","https://openalex.org/W2074158860","https://openalex.org/W2088435028","https://openalex.org/W2088563154","https://openalex.org/W2091008169","https://openalex.org/W2101656171","https://openalex.org/W2113651262","https://openalex.org/W2127469731","https://openalex.org/W2128396025","https://openalex.org/W2130136629","https://openalex.org/W2131733003","https://openalex.org/W2139861991","https://openalex.org/W2168165122","https://openalex.org/W2218577384","https://openalex.org/W2227855423","https://openalex.org/W2261926897","https://openalex.org/W2291502224","https://openalex.org/W2321633354","https://openalex.org/W2327683694","https://openalex.org/W2336653221","https://openalex.org/W2492453742","https://openalex.org/W2555817103","https://openalex.org/W2955813454","https://openalex.org/W2968992118","https://openalex.org/W3122037608","https://openalex.org/W3122827591","https://openalex.org/W3123853373","https://openalex.org/W3125212928","https://openalex.org/W3141830910","https://openalex.org/W3144412029","https://openalex.org/W3175282389","https://openalex.org/W4230750266","https://openalex.org/W4249420539","https://openalex.org/W4285719527","https://openalex.org/W6629611235","https://openalex.org/W6789766306","https://openalex.org/W7065110719"],"related_works":["https://openalex.org/W1925787377","https://openalex.org/W7098210299","https://openalex.org/W286544934","https://openalex.org/W1609475796","https://openalex.org/W3020954347","https://openalex.org/W2086942928","https://openalex.org/W4387350842","https://openalex.org/W3008668890","https://openalex.org/W1576564409","https://openalex.org/W2765815550"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":23},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":6},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}