Gorodnichenko, Yuriy; Martinez-Vazquez, Jorge; … - 2021
tax evasion. We use the gap between household expenditures and reported earnings as a proxy for tax evasion with data from … find that large and significant changes in tax evasion following the flat tax reform are associated with changes in … taxpayers to the flat tax reform is small relative to the tax evasion response. Finally, we develop a feasible framework to …