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Final programme with links to papers

Macroeconomic and Policy Implications of Underground Economy and Tax Evasion

Università Bocconi

7-8 June 2012


First day: June the 7th, 2012 (Thursday)





09.30 Invited speaker: Alberto Alesina (Harvard University), Fiscal policy after the Great Recession



Session I

Macroeconomic analysis of the shadow economy: empirics



11.00 R. Basile, B. Chiarini and E. Marzano: Can we Rely upon Fiscal Policy Estimates in Countries with Unreported Production of 15 Per Cent (or more) of GDP? ; Discussant: Turino


11.30 R. Orsi, D. Raggi, and F. Turino: Estimating the Size of the Underground Economy: A DSGE Approach; Discussant: Busato


12.00 F. Schneider and D. Teobaldelli: Beyond the Veil of Ignorance: The Influence of Direct Democracy on the Shadow Economy; Discussant: Chiarini


Session II

Macroeconomic analysis of the shadow economy: theory



13.30 C. Granda-Carvajal: Do Borrowing-Constrained Informal Activities Matter for Aggregate and Firm Volatility?; Discussant: Leal-Ordonez


14.00 J. C. Leal-Ordonez: Tax collection, informal sector, and productivity; Discussant: Marchetti


14.30 F. Pappadà and Y. Zylberberg: Austerity plans and tax evasion; Discussant: Granda-Carvajal


15.00 Last minute cancellation


Session III

Tax Administration, auditing and tax evasion


16.00 J.-M. Durán-Cabré, A. Esteller-Moré, L. Salvadori: Empirical evidence on horizontal

competition in tax enforcement; Discussant: Torrisi


16.30 C. Fiorio and A. Santoro: Taxpayer Response to an Increased Probability of Audit: Some Evidence from Italy; Discussant: Turati


17.00 G. Ardizzi, C. Petraglia, M. Piacenza, G. Turati: Measuring the Underground Economy with the Currency Demand Approach: A Reinterpretation of the methodology, with an application to Italy; Discussant: Salvadori


17.30 B. Torrisi,G. Skoniecznyand E. Alessi:A New Framework for Tax Enforcement and Audit Selection Strategy Based on The Structural Equation Models; Discussant: Santoro


Second day: June the 8th, 2012 (Friday)



09.30 Invited speaker: Michele Bernasconi (University of Venice): The problem of Tax evasion: lessons from behavioral economics


Session IV

Optimal taxation and tax evasion



11.00 S. Gauthierand G. Laroque: Second-best Random Redistribution; Discussant: Simonovits


11.30 A. Simonovits: Does higher tax morale imply higher optimal income tax rate?; Discussant: Maffezzoli


12.00 C. Ho and N. Pavoni: Optimal policy with Informal Child Care: An Efficiency Case for Sliding Scale Child Care Subsidies; Discussant: Gauthier


12.30 M. Maffezzoli: Tax evasion under market incompleteness; Discussant: Ho


Session V

Measuring the underground economy


14.00 M. Pickhardt and J. Sardà: Size and Causes of the Underground Economy in Spain: A Correction of the Record and New Evidence from the MCDR Approach; Discussant: Marzano


14.30 E. Colombo, L. Onnis and P. Tirelli: The Shadow Side of Financial Crises; Discussant: Pickhard


15.00 S. Mantegazza, S. Pisani and A. Viviani:Opening the Black Box: Hidden Economy and Productivity; Discussant: Colombo


Session VI

Evidence about the underground economy in Italy



15.45 M. Maré and A. Motroni: Morale, family, and underground economy: some new evidences; Discussant: Pisani


16.15 E. Di Porto, L. Elia and C. Tealdi: The Emersion Effect: an analysis on labor tax evasion in Italy; Discussant: Mantegazza

Last updated June 12, 2012