Biography
My research is in the fields of public economics and behavioural and experimental economics.
My recent work focuses on the issues of tax evasion, corruption and crime infiltration in the legal economy. I am also interested in the analysis of incentive mechanisms for cooperation in teamwork and for private contributions to public goods.
Publications
Articles
Ratto M., Vicary S. (2025), Do the poor benefit from a well defined tax regime?, Journal of Public Economic Theory, vol. 27, n°4, p. e70040 
Acconcia A., D’Amato M., Martina R., Ratto M. (2022), The response of taxpayer compliance to the large shock of Italian unification, European Journal of Political Economy, vol. 73, p. 102-158
Ratto M., Gemmell N. (2018), The effects of penalty information on tax compliance: evidence from a New Zealand field experiment, National Tax Journal, vol. 71, n°3, p. 547-588
Burgess S., Propper C., Ratto M., Tominey E. (2017), Incentives in the Public Sector: Evidence from a Government Agency, The Economic Journal, vol. 127, n°Feature issue, p. F117-F141
Ratto M., Ulph D., Thomas R. (2013), The indirect effects of auditing taxpayers, Public Finance Review, vol. 41, n°3, p. 317-333
Gemmell N., Ratto M. (2012), Behavioral responses to taxpayer audits: Evidence from random taxpayer inquiries, National Tax Journal, vol. 65, n°1, p. 33-57
Burgess S., Ratto M., von Hinke Kessler Scholder S., Propper C., Tominey E. (2010), Smarter Task Assignment or Greater Effort: the impact of incentives on team performance, The Economic Journal, vol. 120, n°547, p. 968-989
Figuières C., Ratto M., Bracht J. (2008), Relative performance of two simple incentive mechanisms in a public goods experiment, Journal of Public Economics, vol. 92, n°1-2, p. 54-90
Schnedler W., Ratto M. (2008), Too Few Cooks Spoil the Broth : Division of Labor and Directed Production, The B.E. Journal of Economic Analysis & Policy, vol. 8, n°1, p. 19
Communications sans actes
Ratto M. (2011), Implicit and Explicit Incentives to Cooperate in Teams, Workshop on Research Advances in Organizational Behavior and Human Resources Management, Paris Dauphine, May 17-19, 2011, Paris, France
Prépublications / Cahiers de recherche
Desbonnet A., Ratto M., Rojas Breu M. (2025), Credit constraints vs lack of demand. An analysis of Italian firms’ borrowing demand in the construction industry, Documents de travail, 32 p.
Etchart-Vincent N., Ratto M., Taugourdeau E. (2024), Why should I comply with taxes if others don't?: an experimental study testing informational effects, Preprints LEDa, 1-62 p.
Acconcia A., D'Amato M., Martina R., Ratto M. (2019), The Response of Taxpayer Compliance to the Large Shock of Italian Unification, CSEF Working Papers , 26 p.
Gemmell N., Ratto M. (2017), The effects of penalty information on tax compliance: evidence from a New Zealand field experiment, Victoria, The Working Papers in Public Finance, 31 p.
Ratto M. (2013), Work Practices as Implicit Incentives to Cooperate / Pratiques de travail et coopération entre collègues, CEE Working Paper , 30 p.
Vergé T., Tominey E., Ratto M. (2012), Team Structure and the Effectiveness of Collective Performance Pay, Bonn, IZA Discussion paper series, 27 p.