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dc.contributor.authorChiarini, Brunoen_US
dc.contributor.authorMarzano, Elisabettaen_US
dc.contributor.authorSchneider, Friedrich G.en_US
dc.date.accessioned2008-09-17en_US
dc.date.accessioned2010-07-07T11:35:14Z-
dc.date.available2010-07-07T11:35:14Z-
dc.date.issued2008en_US
dc.identifier.piurn:nbn:de:101:1-2008042116en_US
dc.identifier.urihttp://hdl.handle.net/10419/35240-
dc.description.abstractBy using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. We focus on three important issues not analyzed so far. First, using different measures of aggregate economic activity as reference variables in estimating the average tax burden, we investigate the size and dynamics of the over-burden traceable back to tax evasion. Second, exploiting cointegration techniques, we quantify the elasticity between tax evasion and the average tax rate in Italy. We then comment on the complex dynamic interaction between tax burden and tax evasion, to ascertain whether in the Italian experience there is evidence for any vicious circle between them.en_US
dc.language.isoengen_US
dc.publisherIZA Bonnen_US
dc.relation.ispartofseriesIZA Discussion Papers 3447en_US
dc.subject.jelH30en_US
dc.subject.ddc330en_US
dc.subject.keywordTax evasionen_US
dc.subject.keywordVAT evasionen_US
dc.subject.keywordeffective tax rateen_US
dc.subject.keywordapparent tax rateen_US
dc.subject.keywordVECMen_US
dc.subject.stwSteuerfluchten_US
dc.subject.stwSteuerkriminalit├Ąten_US
dc.subject.stwSteuerbelastungen_US
dc.subject.stwUmsatzsteueren_US
dc.subject.stwSteuertarifen_US
dc.subject.stwItalienen_US
dc.titleTax rates and tax evasion: an empirical analysis of the structural aspects and long-run characteristics in Italyen_US
dc.typeWorking Paperen_US
dc.identifier.ppn564785849en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)

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