This paper examines the impact of tax evasion on criminal activities in Italy. Specifically, we consider three types of crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury. We estimate a dynamic panel using annual data from the Italian provinces (NUTS-3) for the 2006-2010 period and show that tax evasion positively affects economic crimes. Notably, the elasticity of tax evasion to fraud is related to the size of the tax burden; in addition, these crimes demonstrate different levels of persistence over time, reflecting different adjustment costs. Finally, we find that property crimes, fraud and usury are not influenced by deterrence or clearing-up variables.

中文翻译：

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逃税会影响经济犯罪吗？

本文研究了逃税对意大利犯罪活动的影响。具体而言，我们考虑与经济决定因素相关的三类犯罪：财产犯罪（包括抢劫、盗窃和偷车）、欺诈和高利贷。我们使用意大利各省 (NUTS-3) 2006-2010 年期间的年度数据估计了一个动态面板，并表明逃税对经济犯罪有积极影响。值得注意的是，逃税对欺诈的弹性与税收负担的​​大小有关；此外，随着时间的推移，这些犯罪表现出不同程度的持续性，反映了不同的调整成本。最后，我们发现财产犯罪、欺诈和高利贷不受威慑或清理变量的影响。