NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH
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Tax Professionals: Tax-Evasion Facilitators or Information Hubs?

Marco Battaglini, Luigi Guiso, Chiara Lacava, Eleonora Patacchini

NBER Working Paper No. 25745
Issued in April 2019

---- Acknowledgments ----

We are very grateful to the Italian Revenue Agency for granting us access to the data. We are the sole responsible for the ideas expressed in the paper. We received beneficial suggestions from seminar participants at the London School of Economics and the University of Rome Sapienza. We thank Philipp Kircher for very useful comments and Matteo Paradisi for helpful discussions. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.

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