Tax Evasion and Corruption

The chapters in this volume examine the pervasive issues of tax evasion and corruption, which affect both developing and developed countries. The book explores the detrimental effects these phenomena have on economies, including reduced public service provision and hindered economic growth. The contributions present findings from a PRIN research project funded by the Italian Ministry of University and Research (MUR) in 2022, focusing on theoretical models and empirical studies, particularly within the Italian context. The volume also includes papers presented at the Workshop "Tax Evasion and Corruption: Theoretical Approaches, Modeling Strategies, and Empirical Evidence", held at the University of Catania in May 2025. The results were subsequently presented at the PRIN2022 Final Conference "Tax Evasion and Corruption: Theoretical Models and Empirical Studies", held at the University of Macerata, in January 2026, with the participation of numerous representatives of institutions and other stakeholders. The volume investigates enforcement and monitoring tools and non-pecuniary factors influencing tax compliance, the relationship between industrial structure and tax evasion, and the impact of corruption on territorial resilience. Additionally, it addresses social influence, peer corruption, reciprocity effects, and behavioral models of tax compliance. This book is intended for academics, policymakers, researchers, and professionals working in institutions and organizations involved in the prevention and fight against tax evasion and corruption. Inhaltsverzeichnis Preface.- 1. Tax evasion and Industrial structure: a review [Coppier, Scaccia].- 2. Theoretical Models of Tax Evasion: A Survey [Bischi, Frollichi, Tramontana].3. Tax Evasion and Compliance: Evolutionary Dynamics and Behavioral Insights [De Giovanni, Lamantia, Pezzino].- 4. Corruption in public procurement: theory and evidence [Mammana, Michetti].- 5. Regional resilience in Europe: the role of institutions and structural change [Cutrini, Ninivaggi]. 6. Integrity and gender: Some empirical evidence from Italian municipalities [Scaglioni, Rizzo, Galli].- 7. Fighting Corruption and Enhancing Tax Revenue Collection in Italy: Strategies for Effective Governance [Lopez Gomez, Policardo, Sanchez Carrera].- 8. Understanding Tax Compliance: an experimental framework to analyze group influence on tax behaviors [Bianco, Gallicchio, Merlone].- 9. Nudge and Tax compliance: A Survey of the experimental literature [Canova, Tramontana]. Autorenportrait Fabio Lamantia is Full Professor of Mathematical Economics at the University of Catania and Coordinator of the PhD Programme in Economics, Management and Decision Making (EMADE). His research interests include game theory, dynamic systems, and socio-economic modeling. Elisabetta Michetti is Full Professor of Mathematical Economics at the University of Macerata and member of the Scientific Committee of AMASES (Italian Association for Mathematics Applied to Economic and Social Sciences). Her research interests include dynamic models on topics such as environmental economics, active aging, and the underground economy. Fabio Tramontana is Associate Professor of Mathematical Economics at the University of Urbino Carlo Bo. His research interests include nonlinear dynamics, heterogeneous-agent models, and behavioral economics.