economy and the shadow economy positively affects fiscal illusion. Concealing the real tax burden we find that an increase of …

shadow economy are tax policies and state regulation. The size of the shadow economy was decreasing over 1999 to 2007 from 34 …

rebellion in 18th century Russia where the state increased security forces and levied taxes more efficiently after the uprising …

This paper explores the dynamic effects of trade liberalization on tax revenue using a worldwide panel dataset. Results … point to statistically significant negative effect of liberalization on (non- resource) tax revenues in the short term and … no significant effect in the medium term. Liberalization also alter the tax structure tilting revenues toward indirect …

Italian economy that, among European countries, is the second for high public debt and has one of the highest size of tax … evasion. Results show that it is possible to both reduce public debt and tax evasion through a temporary cut in public … spending associated with a permanent drop in tax rates. In this context a reallocation of resources from the underground to …