MARCO MAFFEZZOLI
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