Alessandro Santoro

Università degli Studi di Milano-Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS)

Piazza dell'Ateneo Nuovo, 1

Milano, 20126

Italy

Università degli Studi di Milano-Bicocca - Department of Economics, Management and Statistics (DEMS)

Piazza dell'Ateneo Nuovo, 1

Milan, 20126

Italy

SCHOLARLY PAPERS

11

DOWNLOADS

1,339

TOTAL CITATIONS

13

Scholarly Papers (11)

1.

Optimizing Tax Administration Policies with Machine Learning

University of Milan Bicocca Department of Economics, Management and Statistics Working Paper No. 436
Number of pages: 27 Posted: 11 Mar 2020
Pietro Battiston, Simona Gamba and Alessandro Santoro
University of Pisa - Department of Economics and Management, Catholic University of the Sacred Heart of Milan - Department of Economics and Finance and Università degli Studi di Milano-Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS)
Downloads 457 (129,602)

Abstract:

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policy prediction problems, tax behavior, big data, machine learning

2.

The Deterrence Effect of Real-World Operational Tax Audits

University of Milan Bicocca Department of Economics, Management and Statistics Working Paper No. 359
Number of pages: 51 Posted: 09 Feb 2017
Gabriele Mazzolini, Laura Pagani and Alessandro Santoro
Università degli Studi di Milano-Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS), University of Milan, Bicocca - Faculty of Economics and Università degli Studi di Milano-Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS)
Downloads 267 (233,621)
Citation 7

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Tax Compliance, Administrative Panel Data, Tax Audits

3.

Using Accounting Information to Predict Aggressive Tax Placement Decisions by European Groups

University of Milan Bicocca Department of Economics, Management and Statistics Working Paper No. 488
Number of pages: 28 Posted: 02 Feb 2022
Matteo Borrotti, Michele rabasco and Alessandro Santoro
Department of Statistics and Quantitative Methods University of Milano-Bicocca, Department of Statistics and Quantitative Methods University of Milano-Bicocca and Università degli Studi di Milano-Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS)
Downloads 112 (499,087)

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Aggressive Tax Planning, European Multinationals, Machine Learning

The Optimal Number of Tax Audits: Evidence from Italy

Number of pages: 40 Posted: 05 May 2022
Alessandro Santoro, Paolo Berta and Daniele Spinelli
Università degli Studi di Milano-Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS), University of Milano-Bicocca and Department of Statistics and Quantitative Methods University of Milano-Bicocca
Downloads 59 (740,543)

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Optimal Tax Administration, Enforcement Elasticity of Tax Revenue, Machine Learning

The Optimal Number of Tax Audits: Evidence from Italy

University of Milan Bicocca Department of Economics, Management and Statistics Working Paper No. 497
Number of pages: 41 Posted: 04 May 2022
Daniele Spinelli, Paolo Berta and Alessandro Santoro
Department of Statistics and Quantitative Methods University of Milano-Bicocca, University of Milano-Bicocca and Università degli Studi di Milano-Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS)
Downloads 45 (837,799)

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Optimal Tax Administration, Enforcement Elasticity of Tax Revenue

5.

Taxpaying Response of Small Firms to an Increased Probability of Audit: Some Evidence from Italy

University of Milan Bicocca Department of Economics, Management and Statistics Working Paper No. 251
Number of pages: 35 Posted: 22 Jul 2013
Carlo V. Fiorio, Stefano Maria Iacus and Alessandro Santoro
University of Milan - Department of Economics, Management and Quantitative Methods (DEMM), University of Milan - Department of Economics, Business and Statistics and Università degli Studi di Milano-Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS)
Downloads 103 (530,367)
Citation 5

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Business Taxation, Tax Compliance, Coarsened Exact Matching, Studi di Settore

6.

Do Small Businesses Respond to an Increase in the Probability of a Tax Audit? Evidence from a Policy Reform in Italy

University of Milan Bicocca Department of Economics, Management and Statistics Working Paper No. 308
Number of pages: 41 Posted: 06 Sep 2015
Alessandro Santoro
Università degli Studi di Milano-Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS)
Downloads 83 (607,846)
Citation 1

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Tax Evasion by Small Businesses, Audit Probability, Accounting Standard

7.

A Note on Between-Groups Inequality with an Application to Genders

Econpubblica Working Paper No. 135
Number of pages: 24 Posted: 06 Feb 2009
Maria Giovanna Monti and Alessandro Santoro
Università degli Studi di Milano - DEAS and Università degli Studi di Milano-Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS)
Downloads 67 (682,070)

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between-groups inequality, Gini index decomposition, stratification, transvariations, gender-based taxation

8.

Retrieving Tax Audit Criteria to Estimate Tax Audit Impact

Number of pages: 43 Posted: 12 Sep 2023
Alessandro Santoro, Daniele Spinelli and Paolo Berta
Università degli Studi di Milano-Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS), Department of Statistics and Quantitative Methods University of Milano-Bicocca and University of Milano-Bicocca
Downloads 56 (743,524)

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Optimal Tax Administration, Tax Audit Criteria, Machine Learning.

9.

Evidence-Based Threat-of-Audit Letters: Do Taxpayers Respond Strategically in a Complex Environment?

University of Milan Bicocca Department of Economics, Management and Statistics Working Paper No. 372
Number of pages: 29 Posted: 28 Sep 2017
Carlo V. Fiorio and Alessandro Santoro
University of Milan - Department of Economics, Management and Quantitative Methods (DEMM) and Università degli Studi di Milano-Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS)
Downloads 51 (775,413)

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Tax Compliance by Businesses; Threat-of-Audit Letters

10.

Stratification and Between-Group Inequality: A New Approach to Measurement

ECONPUBBLICA Working Paper No. 146
Number of pages: 20 Posted: 04 Mar 2012
Maria Giovanna Monti and Alessandro Santoro
Università degli Studi di Milano - DEAS and Università degli Studi di Milano-Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS)
Downloads 39 (864,203)

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between-group inequality, Gini index decomposition, stratification, transvariations

11.

Tax Enforcement for SMEs: Lessons from the Italian Experience?

eJournal of Tax Research, Vol. 5, No. 2, pp. 225-243, 2007
Posted: 03 Jan 2008
Giampaolo Arachi, Giampaolo Arachi and Alessandro Santoro
Università di Lecce - Dpto. di Scienze Economiche e Matematico-StatisticheEconpubblica - Università Bocconi and Università degli Studi di Milano-Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS)

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tax evasion, shadow economy, SMEs, audit strategies, presumptive taxation, Italy, developing countries