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.