Earmarking Taxation and Compliance: Some Evidence from Car Ownership in Italy

This study focuses on tax evasion within the framework of earmarking taxation, specifically focusing on the evasion of car ownership taxes. We utilize a unique and extensive micro-database that combines information on regular payments of the tax due, late payments following friendly warnings, and no...

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Bibliographic Details
Main Authors: Lory Barile, Giulio Grossi, Patrizia Lattarulo, Maria Grazia Pazienza
Format: Article
Language:English
Published: MDPI AG 2024-09-01
Series:Economies
Subjects:
Online Access:https://www.mdpi.com/2227-7099/12/9/246
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