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Roberto Dell'Anno

University of Salerno, Urethane Heel Novelty Bootie AN Urethane Womens Closed Boots DKU01914 Adjustable Lace Up Weather amp;N Boots Black Toe Solid Low A Strap All q6PwU, Faculty Member

University of Salerno, Urethane Heel Novelty Bootie AN Urethane Womens Closed Boots DKU01914 Adjustable Lace Up Weather amp;N Boots Black Toe Solid Low A Strap All q6PwU, Faculty Member |

Financial Reporting Taxation

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Papers

Un indicatore sintetico dell'Illusione Finanziaria. Un tentativo di stima per l'Italia

ECONOMIA PUBBLICA , 2014

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Inequality and informality in transition and emerging countries

IZA World of Labor , 2016

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The Relevance of the Theory of Fiscal Illusion. The Case of the Italian Tax System

HISTORY OF ECONOMIC THOUGHT AND POLICY , 2013

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Social Exclusion and Economic Growth: An Empirical Investigation in European Economies

by Roberto Dell'Anno 和 A. Amendola

ABSTRACT The aims of this article are to propose an overall index of social exclusion and to anal... ABSTRACT The aims of this article are to propose an overall index of social exclusion and to analyze its relationship with economic growth in European countries. We approach social exclusion as a multidimensional phenomenon by a three-mode principal components analysis (Tucker3 model). This method is applied to estimate an indicator of social exclusion for 28 European countries between 1995 and 2010. The empirical evidence shows that in the short run: (1) Granger causality runs one way from social exclusion to economic growth and not the other way; (2) countries with a higher level of social exclusion have higher growth rates of real GDP per capita; and (3) social exclusion has a larger effect than income inequality on economic growth. The policy implication of our analysis is that social inclusion is not a source of economic growth in the short term.

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Tax evasion, tax morale and policy maker's effectiveness

The Journal of Socio-Economics , 2009

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The changing nature of the OECD shadow economy

Journal of Evolutionary Economics , 2010

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Empirical Economics , 2014

ABSTRACT This paper provides an empirical analysis of fiscal illusion by estimating an index of f... ABSTRACT This paper provides an empirical analysis of fiscal illusion by estimating an index of fiscal illusion for 28 European countries over the period 1995–2008 employing a structural equation approach. Using Multiple Indicators Multiple Causes models, the paper investigates the main indicators of fiscal illusion and develops an index of fiscal illusion. It concludes that the chief determinants for the deployment of fiscal illusion strategies are the share of self-employment on total employment, the educational level of citizens, and the size of tax burden. At the same time, policy makers attempt to ‘conceal’ the real tax burden by means of debt illusion, fiscal drag, wage withholding taxes, as well as taxes on labour.

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