Orsi, Renzo; Seip, Knut Lehre - In: Economies : open access journal 11 (2023) 7, pp. 1-19
We here examine the frequent claim that an increase in the tax base and a decrease in tax evasion will compensate for a loss in tax revenues caused by a lower tax level. Using a unique data set for the estimated underground economy in Italy from 1982 to 2006, we found that a loss in tax revenues...
