Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - In: European Journal of Law and Economics 35 (2013) 2, pp. 273-293
We use official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980:1–2006:4 to investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. Three hitherto unexplored issues are addressed. First, using different...