The Non-Observed Economy (NOE) vs. the Shadow Economy (SE) display large discrepancies throughout the European Union transition countries, in particular in Poland. A tractable taxonomy of unobserved activities is designed according to both definition and scope. Direct measurements from tax...

Detailed distributional estimates at finer geographical levels remain scarce, despite their critical relevance for household well being and policy intervention. This paper leverages Italian income tax records dating back to 1976 focusing on top income concentration and inequality across the...