We study a set of tax reforms introducing a budget-neutral tax shift in Italy, from labour income to consumption taxes … rates might bring significant efficiency gains in Italy, with limited regressive effects, notwithstanding the revenue …

We measure tax evasion in Italy by estimating a food expenditure equation that disentangles households with prevalent …-employed workers in Italy exhibit a similar attitude to tax evasion as those in other developed countries. Therefore, we point to the … structure of the economy for an explanation of why aggregate tax evasion in Italy is larger than in other developed countries …