assess the quantitative effect of incomplete tax enforcement on aggregate output and productivity using a dynamic general … improvements. Under complete enforcement, labor productivity and output would be 19% higher under perfect competition and 34 …

This paper evaluates the relative importance of labor productivity vs. income taxes and social security contributions … evasion. The quantitative model takes as inputs the income tax structure and the estimated aggregate productivity series. The … out that the most important factor is labor productivity, followed by the corporate tax. Income tax progressivity in …