000			01702nab a2200241 c 4500
999			_c147634 _d147634
003			ES-MaIEF
005			20230605183823.0
007			ta
008			230605t2023 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aTax Evasion, behavioral microsimulation models and flat-rate tax reforms _banalysis for Italy _c Andrea Albarea, Michele Bernasconi, Anna Marenzi, and Dino Rizzi
500			_aResumen.
504			_aBibliografía.
520			_aIt is sometimes argued that a flat-rate tax reform can reduce tax noncompliance. The argument is, however, inconsistent with the so-called Yitzhaki’s puzzle of the classical expected utility (EU) model. The latter predicts an increase, rather than a reduction, in tax evasion following a cut in the tax rates resulting from a flat-rate reform. We study the impact of a flat-rate tax in a microsimulation tax-benefit model of Italy, which allows us to analyze various hypotheses of tax evasion behavior. In addition to the EU model, we analyze expected utility with rank dependent probabilities (EURDP) and the model of reference dependent (RD) preference, the most favorable to overturn Yitzhaki’s puzzle. Our simulations show that a flat-rate tax would barely reduce overall evasion in Italy in all models considered. Redistributive effects are in all cases, large.
650		4	_944029 _aEVASION FISCAL
650		4	_aSISTEMA FISCAL _948426
650		4	_aREFORMA _910750
650		4	_aITALIA _947518
650		4	_947773 _aMODELOS DE SIMULACIÓN
700	1		_970690 _aAlbarea, Andrea
773	0		_9169527 _oOP 581/2023/2 _tPublic Finance Review _w(IEF)21382 _x 0048-5853 _g v. 51, n. 2, March 2023, p. 262-310
942			_cART