Bayar, Ali; Frank, Max - In: Public Finance = Finances publiques 42 (1987) 3, pp. 341-56
This paper analyzes tax base erosion in its different forms: tax evasion, tax under estimation, tax avoidance, and tax expenditures. It takes up the problems of defining tax base erosion and of the methodology for a measure of its magnitude. A survey of the magnitude of underground economy, tax...
