Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - 2021
investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. We focus on three … 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 …