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Tax rates and tax evasion: an empirical analysis of the structural aspects and long-run characteristics in Italy
Chiarini, Bruno; Marzano, Elisabetta; Schneider, … - 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...
Persistent link: https://www.econbiz.de/10010276686
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Pressione fiscale e evasione fiscale : un'analisi degli aspetti strutturali e delle caratteristiche di lungo periodo in Italia
Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - In: Saggi di economia della tassazione : [Società Italiane …, (pp. 119-139). 2009
Persistent link: https://www.econbiz.de/10003993229
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Tax rates and tax evasion : an empirical analysis of the structural aspects and long-run characteristics in Italy
Chiarini, Bruno (contributor);  … - 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...
Persistent link: https://www.econbiz.de/10003688793
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Tax rates and tax evasion : an empirical analysis of the long-run aspects in Italy
Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - In: European journal of law and economics 35 (2013) 2, pp. 273-293
Persistent link: https://www.econbiz.de/10009732208
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Tax Rates and Tax Evasion : An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy
Chiarini, Bruno - 2009
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...
Persistent link: https://www.econbiz.de/10013159057
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Tax Rates and Tax Evasion : An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy
Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - 2021
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...
Persistent link: https://www.econbiz.de/10013325260