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Tax rates and tax evasion: an empirical analysis of the structural aspects and long-run characteristics in Italy
Chiarini, Bruno; Marzano, Elisabetta; Schneider, … - 2008
By using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. We focus on three important issues not analyzed so far. First, using...
Persistent link: https://www.econbiz.de/10010276686
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Can we rely upon fiscal policy estimates in countries with unreported production of 15 per Cent (or more) of GDP?
Basile, Raffaella; Chiarini, Bruno; Marzano, Elisabetta - 2011
This paper analyzes the effects of fiscal policy in Italy by employing a database containing two statistical novelties: quarterly fiscal variables on accrual basis and a time series estimate of tax evasion for the period 1981:1-2006:4. Following Revenue Agency suggestions, we use in a VECM the...
Persistent link: https://www.econbiz.de/10010277384
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Tax rates and tax evasion: an empirical analysis of the long-run aspects in Italy
Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - In: European Journal of Law and Economics 35 (2013) 2, pp. 273-293
We use official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980:1–2006:4 to investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. Three hitherto unexplored issues are addressed. First, using different...
Persistent link: https://www.econbiz.de/10010987707
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Tax rates and Tax evasion: an Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy
Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - Dipartimento del Tesoro, Ministero dell'Economia e …
By using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. We focus on three important issues not analyzed so far. First, using...
Persistent link: https://www.econbiz.de/10005039571
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Can we Rely upon Fiscal Policy Estimates in Countries with Unreported Production of 15 Per Cent (or more) of GDP?
Basile, Raffaella; Chiarini, Bruno; Marzano, Elisabetta - CESifo - 2011
This paper analyzes the effects of fiscal policy in Italy by employing a database containing two statistical novelties: quarterly fiscal variables on accrual basis and a time series estimate of tax evasion for the period 1981:1-2006:4. Following Revenue Agency suggestions, we use in a VECM the...
Persistent link: https://www.econbiz.de/10009221549
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Can we rely upon fiscal policy estimates in countries with unreported production of 15 per cent (or more) of GDP?
Basile, Raffaella; Chiarini, Bruno; Marzano, Elisabetta - Dipartimento del Tesoro, Ministero dell'Economia e … - 2012
This paper analyzes the effects of fiscal policy in Italy by employing a database containing two statistical novelties: quarterly fiscal variables on accrual basis and a time series estimate of tax evasion for the period 1981:1-2006:4. Following Revenue Agency suggestions, we use in a VECM the...
Persistent link: https://www.econbiz.de/10010559818
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Tax Rates and Tax Evasion: An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy
Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - Institute for the Study of Labor (IZA) - 2008
By using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. We focus on three important issues not analyzed so far. First, using...
Persistent link: https://www.econbiz.de/10005566505
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Fiscal multipliers and unreported production : evidence for Italy
Basile, Raffaella; Chiarini, Bruno; De Luca, Giovanni; … - In: Empirical economics : a journal of the Institute for … 51 (2016) 3, pp. 877-896
Persistent link: https://www.econbiz.de/10011554333