Tax Rates and Tax Evasion : An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy

By using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. We focus on three important issues not analyzed so far[...]

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Year of publication:	2008-04-01
Authors:	Chiarini, Bruno ; Marzano, Elisabetta ; Schneider, Friedrich
Institutions:	Forschungsinstitut zur Zukunft der Arbeit <Bonn>
Subject:	Steuersatz \| Volkswirtschaft \| Economics \| Steuerquote \| VAT evasion

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Extent:	229376 bytes 19 p. application/pdf
Series:	Universität Bonn - Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA) - Discussion Papers in 2008 Discussion Paper ; 3447 (2008)
Type of publication:	Book / Working Paper
Language:	English
Classification:	C32 - Time-Series Models ; H26 - Tax Evasion ; H30 - Fiscal Policies and Behavior of Economic Agents. General ; O17 - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements ; Strategic planning ; Corporate taxation and accounting. General ; Individual Working Papers, Preprints ; Italy
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10005860076