Duccio Gamannossi degl’Innocenti

Duccio Gamanossi degl’Innocenti is a Postdoctoral Research Associate in the Exeter Business school. He has a BSc and an MSc in Economics from the University of Florence and was awarded his PhD in Economics at IMT School for Advanced Studies, Lucca. 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: Both tax evasion and tax avoidance are responsible for significant losses in public revenue. Given the first order significance of tax avoidance, it is of note that the first economic studies relating to tax compliance neglect the possibility of tax avoidance altogether, and the economic literature that followed has largely retained this bias. My research investigates how accounting for tax avoidance impacts on the self-declaration of liabilities made by tax-payers and on optimal enforcement of tax laws made by the tax-agency. To provide a realistic representation of the choice mechanism of economic agents, the models developed build on insights from psychology and behavioral economics.

Government Efficiency: Local governments provide for a sizeable part of the public goods and services supply. The considerable amount of public spending and decision making attributed to local governments calls for an evaluation of their performances. Indeed, efficiency assessment of local governments may provide meaningful information to numerous agents (e.g. the central government, local politicians, voters and firms). My research uses non-parametric frontier methods to estimate managerial efficiency, their spatio-temporal evolution, to evaluate the impact of exogenous and endogenous conditions and to investigate the characteristics of production activity.

Research interests

• Tax Compliance
• Local Government Efficiency
• Behavioral Economics

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