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...

The paper explores the differences between IRAP (the Regional Tax on Productive Activities) and CBIT (the Comprehensive Business Income Tax), which approximately corresponds to allow the deduction of labor cost from the taxable base of IRAP. By developing a DSGE model that ncorporates business...

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...

This paper aims at assessing the macroeconomic and distributional impact of the Italian National Recovery and Resilience Plan (NRRP), which translates the Next Generation EU into action. We use a large-scale dynamic stochastic general equilibrium model adapted to capture the effects of the NRRP...