The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy

International tax and public finance, 2022-08, Vol.29 (4), p.1014-1046 [Peer Reviewed Journal]

The Author(s) 2021 ;The Author(s) 2021. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0927-5940 ;EISSN: 1573-6970 ;DOI: 10.1007/s10797-021-09707-9

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