Fabio Lamantia, Author at IREF Europe https://en.irefeurope.org/author/fabio-lamantia/ Independent research and policy analysis on fiscal, monetary, and regulatory issues in Europe Sat, 18 Apr 2026 20:41:00 +0000 en-US hourly 1 https://wordpress.org/?v=7.1.3 https://en.irefeurope.org/wp-content/uploads/sites/3/2026/04/IREF-LinkedIn-Profile-DarkBlue-scaled.png Fabio Lamantia, Author at IREF Europe https://en.irefeurope.org/author/fabio-lamantia/ 32 32 Tax evasion, intrinsic motivation, and the evolutionary effect of a flat rate https://en.irefeurope.org/publications/working-paper-series/article/tax-evasion-intrinsic-motivation-and-the-evolutionary-effect-of-a-flat-rate/?utm_source=rss&utm_medium=rss&utm_campaign=tax-evasion-intrinsic-motivation-and-the-evolutionary-effect-of-a-flat-rate https://en.irefeurope.org/publications/working-paper-series/article/tax-evasion-intrinsic-motivation-and-the-evolutionary-effect-of-a-flat-rate/#respond Sun, 24 Jan 2016 08:36:58 +0000 https://en.irefeurope.org/publications/working-paper-series/tax-evasion-intrinsic-motivation-and-the-evolutionary-effect-of-a-flat-rate/ WP 2016-01. The traditional literature on tax evasion frames taxpayers’ choices in terms of rather basic cost-benefit analyses involving the expected monetary return to tax evasion. Briefly put, individuals take…

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