Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - In: European Journal of Law and Economics 35 (2013) 2, pp. 273-293
investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. Three hitherto … estimating the average tax burden, we examine the size and dynamics of the overburden 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 …