@article{ref1,
title="More bang for your buck: tax compliance in the United States and Italy",
journal="Journal of public policy",
year="2020",
author="D'Attoma, John",
volume="40",
number="1",
pages="1-24",
abstract="I investigate the relationship between perception of public institutions and tax compliance using a large tax compliance laboratory experiment conducted in Italy and the United States. In the first test, I conduct a simple tax compliance game to uncover that given the exact same decisions, contributions to the public good do not differ between Italy and the United States. Second, I ask participants to pay taxes to their national government, pension fund and fire department. In these rounds, behaviours diverge with Italian participants complying significantly less than Americans. Theoretically, I provide evidence demonstrating that how individuals perceive their institutions is a crucial component of the tax compliance decision. <br><br>METHODologically, I provide a unique experiment, which can help us to better explain crosscountry variation in tax compliance, by asking subjects to make country-specific tax decisions.<p /> <p>Language: en</p>",
language="en",
issn="0143-814X",
doi="10.1017/S0143814X18000302",
url="http://dx.doi.org/10.1017/S0143814X18000302"
}