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Ghost-House Busters: The Electoral Response to a Large Anti-Tax Evasion Program*

机译:鬼屋克星:选举对大型反逃税计划的回应*

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摘要

The incentives of political agents to enforce tax collection are key determinants of the levels of compliance. We study the electoral response to the Ghost Buildings program, a nationwide anti tax evasion policy in Italy that used innovative monitoring technologies to target buildings hidden from tax authorities. The program induced monetary and non-monetary benefits for non-evaders and an increase in local government expenditures. A one standard deviation increase in town-level program intensity leads to a 4.8% increase in local incumbent reelection rates. In addition, these political returns are higher in areas with lower tax evasion tolerance and with higher efficiency of public good provision, implying complementarity among enforcement policies, the underlying tax culture, and the quality of the government.
机译:政治主体实施税收征管的动机是遵守水平的关键决定因素。我们研究了选举对Ghost Buildings计划的反应,该计划是意大利的一项全国性反逃税政策,该计划使用创新的监控技术来针对税务机关隐藏的建筑物。该方案为不逃避者带来了货币和非货币利益,并增加了地方政府的支出。城镇一级计划强度的标准偏差增加一个,导致本地在职改任率增加4.8%。此外,在逃税容忍度较低且公共物品提供效率较高的地区,这些政治回报较高,这意味着执法政策,基本税收文化和政府质量之间具有互补性。

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