How the 'grassroots' movement has got it totally wrongExecutive Summary:UK Uncut’s campaign against companies that are supposedly not paying sufficient tax is wholly misconceived.UK Uncut has attacked Vodafone for not paying £6 billion of tax on the profits made by its German operations....

We here examine the frequent claim that an increase in the tax base and a decrease in tax evasion will compensate for a loss in tax revenues caused by a lower tax level. Using a unique data set for the estimated underground economy in Italy from 1982 to 2006, we found that a loss in tax revenues...

Die vorliegende Arbeit wurde von Andrea Gebauer in weiten Teilen während ihrer Tätigkeit als Wissenschaftliche Mitarbeiterin am ifo Institut erstellt und im September 2007 abgeschlossen. Gegenstand der Arbeit ist die seit 2001 festzustellende schwache Entwicklung der deutschen...