Bénassy-Quéré, Agnès; Roussellet, Guillaume - In: International Tax and Public Finance 21 (2014) 3, pp. 436-467
We provide a first attempt to include an off-balance sheet, implicit insurance to SIFIs into a consistent assessment of fiscal sustainability, for 27 countries of the European Union. We first calculate tax gaps à la Blanchard (OECD Economics Department Working Papers, No 79, <CitationRef CitationID="CR6">1990</CitationRef>) and...</citationref>