Plausibly Exogenous [1515] - Tax Enforcement (03/26/2024)
LHS Variable
Local taxes
RHS Variable
Stricter tax enforcement
Source of Exogenous Variation
Variation in scope for fighting tax evasion through stricter tax enforcement generated by the “Ghost Buildings” program: a policy implemented by the Italian national government that detected buildings not registered in the land registry
- Rubolino (2023), “Does weak enforcement deter tax progressivity?”