{"title":"现金起征点、现金支出和逃税","authors":"Francesco Flaviano Russo","doi":"10.1111/1475-5890.12311","DOIUrl":null,"url":null,"abstract":"<p>Using data for Italy, I show that cash thresholds that forbid the use of cash for big transactions are effective tools to reduce cash income and cash circulation. Less cash income, in turn, hinders tax evasion. I present an estimate of the increase in tax revenue implied by the empirically estimated reduction of cash income determined by the thresholds.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"43 4","pages":"387-403"},"PeriodicalIF":2.2000,"publicationDate":"2022-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Cash thresholds, cash expenditure and tax evasion\",\"authors\":\"Francesco Flaviano Russo\",\"doi\":\"10.1111/1475-5890.12311\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>Using data for Italy, I show that cash thresholds that forbid the use of cash for big transactions are effective tools to reduce cash income and cash circulation. Less cash income, in turn, hinders tax evasion. I present an estimate of the increase in tax revenue implied by the empirically estimated reduction of cash income determined by the thresholds.</p>\",\"PeriodicalId\":51602,\"journal\":{\"name\":\"Fiscal Studies\",\"volume\":\"43 4\",\"pages\":\"387-403\"},\"PeriodicalIF\":2.2000,\"publicationDate\":\"2022-11-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Fiscal Studies\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/1475-5890.12311\",\"RegionNum\":3,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Fiscal Studies","FirstCategoryId":"96","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/1475-5890.12311","RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Using data for Italy, I show that cash thresholds that forbid the use of cash for big transactions are effective tools to reduce cash income and cash circulation. Less cash income, in turn, hinders tax evasion. I present an estimate of the increase in tax revenue implied by the empirically estimated reduction of cash income determined by the thresholds.
期刊介绍：
The Institute for Fiscal Studies publishes the journal Fiscal Studies, which serves as a bridge between academic research and policy. This esteemed journal, established in 1979, has gained global recognition for its publication of high-quality and original research papers. The articles, authored by prominent academics, policymakers, and practitioners, are presented in an accessible format, ensuring a broad international readership.
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