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Idola Francesca Spanò on Muck Rack

Idola Francesca Spanò

As seen in: Taylor & Francis Online
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Articles

Predicting local taxation decision-making: evidence from Italian municipalities

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By Giuliano Resce, Nicola Caravaggio, Idola Francesca Spanò
| Taylor & Francis Online
ABSTRACT This study investigates whether local taxation decisions can be reliably predicted using machine learning (ML), focusing on the personal income tax sur charge set by Italian municipalities. We evaluate the predictive performance of ML models and identify key determinants of tax-setting behaviour. Results show that municipal tax choices follow systematic and predictable patterns driven by demographic, fiscal, socio-economic and institutional factors.
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