Abstract:

This work examines whether a tax cut can increase tax compliance. To achieve identification, we leverage a quasi-natural experiment occurring in Italy: since 2016 a regional law has granted a reduction in the waste tax burden for inhabitants of municipalities with an efficient waste collection system. Using municipal balance sheets data and staggered difference-in-differences strategies, results demonstrate that the share of tax evasion observed in municipalities benefiting from the tax reduction decreased relative to non-treated municipalities (ATT=3.6 percent). Robustness and falsification tests confirm that our findings are corroborated solely for waste taxation remittances and pertain exclusively to the subsidized municipalities.

Presentations:

• 65th Annual Conference of the Italian Economic Association (SIE) - University of Urbino (Italy), 2024

• 51st Annual Meeting of the European Public Choice Society (EPCS), Vienna University of Economics (Austria), 2024

• 35th Annual Conference of the Italian Society for Public Economics (SIEP), University of Verona (Italy), 2023

Abstract:

This study investigates how increased female representation in Italian municipal governments affects budget forecast errors. Leveraging Law 56/2014, which introduced gender quotas in municipalities with more than 3,000 residents, we employ an instrumental variable approach to address endogeneity issues. Our findings indicate that a one percentage point increase in the share of female politicians results in a 1.27 percent reduction in expenditure forecast errors, particularly in gender-relevant spending areas. Moreover, greater female representation improves the accuracy of revenue forecasts by 1 percent. We also explore potential heterogeneity based on the gender composition of the two main municipal governing bodies, the gender of the mayor, and whether the mayor is subject to binding term limits. The effect is more pronounced in municipalities located in economically disadvantaged areas and is associated with higher educational levels among elected officials, particularly aldermen. Overall, the results suggest that female politicians enhance fiscal discipline and transparency, leading to more accurate budget forecasts, especially in areas with weaker institutional frameworks.

Abstract:

Using data from Italy’s largest network of anti-violence centers, this study investigates whether increased female representation in local politics affects the help-seeking behavior of women experiencing gender-based violence. Exploiting the implementation of gender quotas and the presence of staggered elections as a natural experiment, we adopt a shift-share instrumental variable strategy to address endogeneity concerns. We find that greater female political representation significantly increases the likelihood that women—particularly those who are younger or unemployed—seek support from anti-violence centers. This effect is more pronounced when considering municipalities with greater proximity to these centers and is observed exclusively among first-time users of these services, with no impact on recurrent cases. The results are not explained by rising levels of violence or changes in funds received by anti-violence centers.

Presentations:

• 6th World Labor Conference (SOLE - EALE - AASLE), Toronto (Canada) - June 29, 2025 (scheduled)

• 52nd Annual Meeting of the European Public Choice Society (EPCS), Stockholm School of Economics in Riga  (Latvia), 2025

• 36th Annual Conference of the Italian Society for Public Economics (SIEP), University of Cagliari (Italy), 2024