We measure tax evasion in Italy by estimating a food expenditure equation that disentangles households with prevalent income from self-employment, which is self-declared, from those with mostly third-party reported income. By using a novel dataset that links the 2013 Italian Household Budget...

We provide new evidence of self-employment income tax evasion by investigating heterogeneity within the category of self-employed and looking at the distributional implications of evasion activities.We use a new unique dataset for Italy that is based on linked survey data on consumption and...

Inequality in South Africa is the enduring legacy of racial discrimination. We use a dynamic perspective to show the linkages between persistent effects of discrimination in the labour market and the efficacy of redistributive fiscal policy in reducing inequality. We present a machine-learning...