Duccio Gamanossi degl’Innocenti was awarded his PhD in Economics at IMT School for Advanced Studies, Lucca, in March, 2017. He worked as a PhD Candidate in the ICES (Institutional Change, Economics, Society) research unit and at Brunel University London as a Visiting Researcher.
His theoretical research investigates how psychological, social, cognitive, and emotional factors affect tax compliance: Tax evasion, tax avoidance and optimal deterrence policies.
His empirical research is mainly dealing with the estimation of the performance of local government service provision.
Tax Compliance, Government Efficiency, Public Economics, Network Theory, Agent Based Modelling and Data Science
Gamannossi degl’Innocenti, D., & Rablen, M. D. (2017). Tax avoidance and optimal income tax enforcement. Journal of Tax Administration, 3(2), 36–64.
Gamannossi degl'Innocenti, D. & Rablen, M. D., (2017). "Optimal Income Tax Enforcement in the Presence of Tax Avoidance" In N. Hashimzade, Y. Epifantseva ( eds.), The Routledge Companion to Tax Avoidance Research, Ch.22, Taylor & Francis, ISBN: 1138941344.
Gamannossi degl'Innocenti, D. & Rablen, M. D., (2016). Income tax avoidance and evasion: A narrow bracketing approach. Public Finance Review. doi:10.1177/1091142116676362