Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - Institute for the Study of Labor (IZA) - 2008
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. First, using...
