This paper analyzes tax base erosion in its different forms: tax evasion, tax under estimation, tax avoidance, and tax expenditures. It takes up the problems of defining tax base erosion and of the methodology for a measure of its magnitude. A survey of the magnitude of underground economy, tax...

In 2007, Slovenia launched a comprehensive tax reform. This paper analyzes several proposed tax reform scenarios, including the flat tax proposal, with a dynamic general equilibrium model of the Slovenian economy, linked to a microsimulation model. We focus on the macroeconomic and welfare...

This paper examines the peace dividend effect of Turkish convergence to EU membership. By employing a multi-region dynamic CGE model, we examine the prospect for conflict resolution if Turkey becomes an EU member. The model allows us to analyse several scenarios that imply varying amounts of...