Papers by Gabriele Mazzolini
This paper studies the impact of audits on subseque nt tax compliance on a panel of 528,540 indiv... more This paper studies the impact of audits on subseque nt tax compliance on a panel of 528,540 individual Italian taxpayers observed for the 20072 11 period. Comparing reporting behavior for audited subjects with a matched sample of non-audit ed taxpayers, we find that annual reported income increased on average by around 6 percent amo ng audited taxpayers relative to untreated individuals. This result suggests that a target eff ect is in place. We also show that the positive effect of audits persists for a period of four year s nd that post-audit tax compliance is higher when taxpayers are audited more intensely. When we test for heterogeneous effects depending on the outcome of the audit, we find that the audit’s target effect is in place only when evasion is detected (or it is likely to be detected). The resu lts are robust to a variety of specifications and samples. Finally, we test for differentiated effect s along the reported-income distribution and we find that the positive eff...
Standard measures of youth labour market performance are not appropriate to account for the dynam... more Standard measures of youth labour market performance are not appropriate to account for the dynamics of labour market entry. In this paper, rather than adopting optimal matching technique, we study school-towork trajectories using a methodology that takes into account the achievement of a regular employment and employment status history during a 3-year period to classify clusters of school-to-work pathway. We use findings of this methodology to identify which are the determinants of school-to-work pathways and we test the heterogeneity of such trajectories across EU-countries, highlighting the role of welfare regimes and labour market policies. Preliminary results show the relevance of the recent economic crisis in worsening youth labour market performance. We also find more successful pathways in the Nordic countries and in flexible and low-regulated labour markets.
This paper investigates the economic consequences of workplace accidents in the British labour ma... more This paper investigates the economic consequences of workplace accidents in the British labour market. For the empirical analysis, I use data on employment and earnings from the British Household Panel Survey and exploit fixed effects estimators to control for time-invariant unobserved workers’ characteristics. I provide evidence that accidents at work negatively affect both job opportunities and workers’ earnings. First, employment probabilities following a state of injury are significantly lower. This effect persists over time and is stronger in those regions where the macroeconomic conditions are worse. Second, a serious workplace accident also results in significant delayed wage penalties, which increase with the accident’s seriousness. The effect is lower in the public sector and unionized firms, where job and earnings protection is higher and physically demanding working conditions are not widespread, or if the worker moves to a new job which suits his/her post-injury abilitie...
Youth Labor in Transition, 2018
This chapter adopts a dynamic approach to the study of youth labor market integration. It focuses... more This chapter adopts a dynamic approach to the study of youth labor market integration. It focuses on individual trajectories (i.e., sequences of employment statuses) and considers the timing, order, and length of employment and jobless spells. It uses EU-SILC longitudinal data (2006–2012) for 17 countries to depict youth employment outcomes in two different phases: labor market entry and approximately 5 years after leaving education. The extent to which the experience of a certain trajectory type differs by gender, education level, and across countries is analyzed. Results show that although males and females have similar chances of accessing paid employment rapidly, women’s labor market conditions deteriorate over the following few years in terms of both security and success. Stricter rules on the use of temporary contracts tend to reduce the probability of fragmented trajectories in both phases, narrowing the gender and education gaps with respect to employment and income security.
SSRN Electronic Journal, 2017
We use a large administrative tax-returns panel dataset merged with tax audit database to estimat... more We use a large administrative tax-returns panel dataset merged with tax audit database to estimate the effect of real-world operational tax audits on subsequent tax behavior. Our identification strategy and the institutional setting that we consider enable us to address potential endogeneity related to non-random selection of taxpayers to be audited. We find a positive and lasting effect of audits on subsequent reported income. However, in line with theoretical predictions, taxpayers do not increase tax compliance when the tax authority does not assess a positive additional income. Our results are robust to a variety of specifications and samples.
This dissertation focuses on investigating the determinants and the consequences of risk at work ... more This dissertation focuses on investigating the determinants and the consequences of risk at work and occupational accidents in the labour market. The first contribution (Chapter 1) provides a critical survey within an harmonized framework of analysis to highlight the weaknesses of the theoretical and empirical literature. In investigating the determinants of accidents at work (Chapter 2), we analyze the role of working conditions and safety at work in reducing the probability of accidents at work and the corresponding duration of absence, which is an unexplored issue in the limited empirically literature on risk at work and occupational accidents. Our findings provide cross-country evidence that more safety at work contributes to reduce the probability that an accident occurs and its consequences, in terms of days off from work. Particular attention is used in considering the role of safety at work regulations and of work organization practices. Chapter 3 studies the consequences of occupational injuries. We focus in determining how an accident may affect workers’ costs, namely a decline of employment probabilities and earning losses, either in the short or in the long term. Using the BHPS data, we find that, in the short term, a state of injury, following an occupational accident, leads to a higher probability of losing job; in the long term, injured workers may support significant earning losses that may vanish if they are employed in the public sector or in unionized firms.
The aim of this paper is to assess the effect of flexicurity on different measures of workers' pe... more The aim of this paper is to assess the effect of flexicurity on different measures of workers' perceived security during the economic crisis. According to flexicurity principles, if a country wants to increase flexibility by lowering employment protection, it should increase security by increasing expenditure on labour market policies to preserve worker wellbeing. Our empirical analysis, based on five waves of the Flash Eurobarometer survey on "Monitoring the social impact of the crisis" matched with Eurostat data on expenditure on labour market policies and OECD indicators of employment protection legislation, confirms that, even during the crisis, changes in policy mix according to flexicurity principles increase-ceteris paribus-both perceived job and employment security and the effect is usually greater on the latter. However, the adoption of the flexicurity strategy seems only partly to have higher effects on workers with initial low values of either job or employment flexicurity.
Oxford Bulletin of Economics and Statistics, 2020
This paper investigates the economic consequences of workplace accidents in the British labour ma... more This paper investigates the economic consequences of workplace accidents in the British labour market. For the empirical analysis, I use data on employment and earnings from the British Household Panel Survey and exploit fixed effects estimators to control for time-invariant unobserved workers' characteristics. I provide evidence that accidents at work negatively affect both job opportunities and workers' earnings. First, employment probabilities following a state of injury are significantly lower. This effect persists over time and is stronger in those regions where the macroeconomic conditions are worse. Second, a serious workplace accident also results in significant delayed wage penalties, which increase with the accident's seriousness. The effect is lower in the public sector and unionized firms, where job and earnings protection is higher and physically demanding working conditions are not widespread, or if the worker moves to a new job which suits his/her post-injury abilities better.
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Papers by Gabriele Mazzolini