Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/68196
Authors: 
Bühn, Andreas
Schneider, Friedrich
Year of Publication: 
2012
Series/Report no.: 
CESifo Working Paper: Public Finance 4004
Abstract: 
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 declining trend of tax evasion between 1999 and 2010 for all countries. The average size of tax evasion across all 38 countries over the period 1999 to 2010 is 3.2% of official GDP. The country with the highest average value is Mexico with 6.8%, followed by Turkey with 6.7%; at the lower end we find the United States and Luxembourg with 0.5% and 1.3%, respectively.
JEL: 
K42
H26
D78
O17
O50
H11
Document Type: 
Working Paper

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