Matsaganis, Manos; Flevotomou, Maria - London School of Economics (LSE) - 2010
vertical equity, as well as in terms of efficiency. We take advantage of access to a large sample of income tax returns in 2004 … provide preliminary estimates of the size and distribution of income tax evasion in Greece. Income under-reporting is … income inequality and poverty, as well as lower progressivity of the income tax system. …