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dc.contributor.authorChiarini, Brunoen
dc.contributor.authorMarzano, Elisabettaen
dc.contributor.authorSchneider, Friedrich G.en
dc.date.accessioned2008-09-17-
dc.date.accessioned2010-07-07T11:35:14Z-
dc.date.available2010-07-07T11:35:14Z-
dc.date.issued2008-
dc.identifier.piurn:nbn:de:101:1-2008042116en
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
dc.language.isoengen
dc.publisher|aInstitute for the Study of Labor (IZA) |cBonnen
dc.relation.ispartofseries|aIZA Discussion Papers |x3447en
dc.subject.jelH30en
dc.subject.ddc330en
dc.subject.keywordTax evasionen
dc.subject.keywordVAT evasionen
dc.subject.keywordeffective tax rateen
dc.subject.keywordapparent tax rateen
dc.subject.keywordVECMen
dc.subject.stwSteuerfluchten
dc.subject.stwSteuerkriminalitäten
dc.subject.stwSteuerbelastungen
dc.subject.stwUmsatzsteueren
dc.subject.stwSteuertarifen
dc.subject.stwItalienen
dc.titleTax rates and tax evasion: an empirical analysis of the structural aspects and long-run characteristics in Italy-
dc.type|aWorking Paperen
dc.identifier.ppn564785849en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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