Tommaso Giommoni


Last Name

Giommoni

First Name

Tommaso

ORCID

0000-0002-4196-8363

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2021 - 202528
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Publications 1 - 10 of 28
  • Tax Technology and Long-Term Regional Development
    Item type: Presentation
    Giommoni, Tommaso; Köthenbürger, Marko; Loumeau, Gabriel (2023)
  • The Cost of Gender Identity Norms: Evidence from a Spouse Tax Credit
    Item type: Working Paper
    Giommoni, Tommaso; Rubolino, Enrico (2022)
    SSRN
    The standard household model predicts that couples cooperate to maximize family income. This paper shows that gender identity norms prevent family income maximization. For identification, we focus on an Italian policy that grants a large tax credit to the main earner when the second earner reports income below a cutoff. We show that second earner women maximize their family income by bunching at the cutoff, while second earner men do not. Consistent with the view that gender norms drive our results, we find larger gender bunching differences among immigrants coming from more conservative societies, and natives from more gender traditional municipalities.
  • War Violence Exposure and Tax Compliance
    Item type: Working Paper
    Galletta, Sergio; Giommoni, Tommaso (2023)
    SSRN
    This paper studies the impact of exposure to war violence on individuals' willingness to comply with the law. We investigate this question by studying individual tax compliance in Italy's aftermath of World War I. Using newly digitized historical administrative records on individual tax declarations, we find that having a family member who died on the battlefield during World War I significantly decreases tax compliance compared to both families that did not suffer any loss and families that had some relatives that died for other reasons (e.g., accident or disease) while enrolled in the army during the war. To account for the potential endogeneity of the relationship between war violence exposure and tax compliance, we use a fixed effects model and an instrumental variables strategy that exploits the plausibly exogenous allocation of soldiers to more/less risky military units. Our findings are consistent with the idea that war can undermine individuals' trust in the state and political institutions, reducing their willingness to comply with state regulations. This research adds to the growing body of evidence on the ways in which wars can affect states' development.
  • War Violence Exposure and Tax Compliance
    Item type: Working Paper
    Galletta, Sergio; Giommoni, Tommaso (2024)
    Center for Law & Economics Working Paper Series
    We explore the effects of exposure to conflict and violence on civic compliance with the law. Using newly digitized historical records of income declarations and tax audits from post-World War I Italy, we show that losing a relative as a direct result of the war reduces tax compliance. To account for the potential endogeneity of the treatment, we use an instrumental variable strategy exploiting the exogenous allocation of soldiers to more/less dangerous military units. Our results show that the effect of reduced tax compliance remains consistent across different measures of compliance and is not due to economic reasons. We also find that this negative impact is lessened when the state acknowledges the sacrifice of the deceased, in communities that suffered many casualties, or in areas with high levels of social cooperation before the war. Overall, our findings suggest that war can erode social norms, leading to a lower willingness to contribute to public goods, such as paying taxes.
  • A Machine Learning Approach to Analyze and Support Anti-Corruption Policy
    Item type: Other Conference Item
    Giommoni, Tommaso; Ash, Elliott; Galletta, Sergio (2021)
  • Fiscal Rules, Corruption, and Electoral Accountability
    Item type: Journal Article
    Gianmarco, Daniele; Giommoni, Tommaso (2025)
    The Journal of Politics
    As corruption mostly takes place through the misuse of public spending, it is crucial to understand how policies limitingthe spending capacity of local governments may affect corruption. We study the extension of fiscal rules to small Italianmunicipalities. First, we find a decrease in both corruption charges and corruption charges per euro spent. This effectemerges only in areas in which fiscal rules put a binding cap on municipal capital expenditures. Second, the reduction incorruption is linked to accountability incentives, as it emerges mostly in preelectoral years and for reeligible mayors. Third,we do not find any meaningful impact on local public goods or living standards. Overall, our findings suggest that fiscal rulestogether with electoral incentives might reduce rent-seeking through lower public spending without depressing local welfare.
  • Lockdown and Voting Behaviour: A Natural Experiment on Postponed Elections during the COVID-19 Pandemic
    Item type: Conference Paper
    Giommoni, Tommaso; Loumeau, Gabriel (2021)
  • Tax Technology and Long-Term Regional Development
    Item type: Other Conference Item
    Giommoni, Tommaso; Köthenbürger, Marko; Loumeau, Gabriel (2022)
  • War Violence Exposure and Tax Compliance
    Item type: Presentation
    Galletta, Sergio; Giommoni, Tommaso (2023)
  • Taxation with a Grain of Salt: The Long-Term Effect of Fiscal Policy on Local Development
    Item type: Other Conference Item
    Giommoni, Tommaso; Loumeau, Gabriel (2023)
Publications 1 - 10 of 28