For the first time we develop a time series of tax evasion (in % of official GDP) for 38 OECD countries over the period 1999 to 2010 based on MIMIC model estimations of the shadow economy. Considering indirect taxation and self-employment as the driving forces of tax evasion, we observe a...

Tax evasion is widespread in transition economies. There are two main reasons: the lack of infrastructure to collect taxes and the widespread belief on the part of taxpayers that there is little or no moral duty to pay taxes. This paper reports the results of a survey on the ethics of tax...