D’Attoma’s research focuses on international relations and international political economy, specifically concerning how institutions, social capital, and civic culture shape taxpayer behavior. Another aspect of his research examines the process of globalization through a critical neo-Gramscian lens. Here he assesses interstate relations as shaped by transnational capital accumulation and class conflict.
Finds significant evidence of gender differences in tax compliance and the willingness to contribute to public goods. Finds robust evidence that tax compliance is greater for women than men and men are more willing to contribute to public goods.
Examines cultural differences in ordinary dishonesty between Italy and Sweden, two countries with different reputations for trustworthiness and probity. Finds that the average level of tax evasion (as a measure of ordinary dishonesty) does not differ significantly between Swedes and Italians. Discusses implications of findings for hte evolution and enforcement of honestly norms.
Assesses regional effects of Italy's major institutions on tax behavior within Italy. Finds that the Catholic Church, the state, and Italy's major political parties have had a profound effect on how citizens in the North and South perceive their government, and thus, to a larger extent, why Northern Italians are more willing to invest in their public institutions.
Finds that women are significantly more compliant with state taxes than men in all countries. Reveals that these patterns are quite consistent across countries; therefore, the difference between men's and women's behavior is not significantly different in more gender neutral countries than in more traditional societies.