Most taxation systems imply a redistribution of resources aimed at reducing economic inequality in the society. Tax evasion represents a major source of inequality, irrespective of the redistribution goal in a country.
The 6th edition of the Shadow Economy Conference will investigate the extent to which fiscal policies deter tax evasion and the impact that fiscal policies have on social equity and perceived fairness.
Particular emphasis will be placed on the behavioural determinants of tax compliance as well as the role of institutions and norms. The organizers invite scholars from any field of social sciences (economics, psychology, sociology, etc.) as well as practitioners to submit their research. A list of potential topics includes (but is not limited to) the:
- Impact of tax reforms,
- Role of taxpayers’ fiscal literacy
- Comparisons of different tax systems
- Simplification processes of tax collection.
--> NEW EXTENDED DEADLINE <--
Prospective contributors are invited to submit an extended abstract (2-3 pages long) to the organizers by 15th May 2019. The conference welcomes theoretical, empirical, experimental, etc. submissions on any topic related to tax evasion and economic inequality.
Papers should be submitted electronically (in PDF format) at the conference webpage: www.unitn.it/shadow2019
Notification of acceptance will be sent by 20th May 2019.