The paper surveys different approaches to the estimation of the underground economy. First, the focus is on the methodologies adopted by the Italian and French Statistical Institutes, respectively based on the exhaustive estimate of the labour input and on tax compliance data. Secondly, we...

This paper aims at analyzing the new "Assegno Unico Universale" (Single All-Purpose Allowance) introduced in Italy since February 2022 and its ability to reach the objectives that policymakers intend to achieve. This task is carried out by means of EUROMOD, a tax-benefit microsimulation model...