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:

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

• 100th Annual Conference of the  Western Economic Association International (WEAI), San Francisco (USA), 2025

• 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

Abstract:

This study analyzes whether and how the war between Russia and Ukraine has influenced referee behavior in UEFA football competitions. Exploiting the exogenous shock represented by the outbreak of the conflict in February 2022, we adopt a TWFE model using detailed match-level data for the period 2015–2025. The results show that Russian players are significantly more likely to receive red cards when officiated by referees from Ukraine or from countries strongly aligned with Ukraine. In contrast, players from countries with ambiguous geopolitical positions receive fewer foul calls when refereed by Ukrainian officials. We also document a reverse bias. These effects are not driven by nationality matching between referees and players, nor by a general increase in referee strictness, but rather reflect selective identity-based distortions linked to political alignment. The bias is particularly evident in high-discretion decisions and takes different forms, ranging from visible sanctions to more subtle omissions. Overall, the findings suggest that geopolitical conflicts can activate behavioral distortions even in regulated and formally neutral settings, such as international sports.