Tax rates and tax evasion: an empirical analysis of the long-run aspects in Italy

Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich

doi:10.1007/s10657-011-9247-6

Cited by 35 publications

(41 citation statements)

References 27 publications

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“…The methods adopted by individual EU member states in order to estimate the VAT gap are summarised in the European Commission (2016). Some EU Member States such as the United Kingdom (HMRC, 2018), Sweden (Hansson and Wallberg, 2008), Slovakia (Novysedlák and Palkovičová, 2012), Romania (Romania Fiscal Council, 2011), Germany (Chang, Gebauer and Parsche, 2003and Parsche, 2008, and Italy (Chiarini, Marzano andSchneider, 2009, D'Agosto, Marigliani, Pisani, 2014) publish their estimates of the VAT gap. In other Member States, as for example in France, the VAT gap is calculated by the respective national statistical offices.…”

Section: Estimates Of Vat Evasionmentioning

confidence: 99%

The Impact of Specific Reverse Charge on Waste and Scrap on Tax Revenues in the Czech Republic

Čejková¹,

Zídková²

2019

EFAJ

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The paper is focused on VAT evasion and especially carousel frauds. It describes the types of VAT evasion, methods of its estimation and measures taken by the European member state to fight it. The aim of the article is to develop a reasonable method for assessing the volume of carousel fraud in the Czech Republic. It uses ex-post calculation of the impact of a specific reverse-charge implemented in the Czech Republic on waste and scrap in 2011. The analysis employs trade balance data of the Czech Republic published by the Czech Statistical Office and a model of the carousel fraud to estimate the size of the carousel fraud existing prior to the implementation of the specific reverse charge in the CR. The volume of the supposed carousels in waste and scrap present in the period from 1 April 2010 to 31 March 2011 in the CR is according to the authors EUR 56 mil. (approx. CZK 1.4 bn.).

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Section: Estimates Of Vat Evasionmentioning

confidence: 99%

The Impact of Specific Reverse Charge on Waste and Scrap on Tax Revenues in the Czech Republic

Čejková¹,

Zídková²

2019

EFAJ

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“…This effect can be explained through activities impacting both, the government revenues, as well as the government expenditures (e.g. Toder, Nunns and Rosenberg, 2012;Schneider, 2004;Malička, Harčarikova, Gazda, 2012;Manolas, Rontos, Sfakianakis and Vavouras, 2013;Chianini, Marzano and Schneider, 2008). As Auerbach and Slemrod (1997) state the considerable fact should be that timing and other evasion behaviours are behaviours most responsive to tax changes, while changes in real productive activities are actually the least responsive.…”

Section: Online First 32 Results Of Sensitivity Analysis: the Effectmentioning

confidence: 99%

Assessing the Impact of Tax Evasion on Long-Term Fiscal Imbalance: A Sensitivity Analysis Application

Mihóková¹,

Dráb²,

Kralik³

2018

Prague Economic Papers

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Tax evasion can have important consequences for the macroeconomic and social balance of a country, as well as for its monetary and fiscal development. A limited number of studies dealing with the consequences for fiscal imbalance are present, but their objectives vary a lot. This analysis has been conducted with the purpose to empirically assess the impact of the tax evasion changes on the public debt in the 28 EU countries. The research considers the dynamics of public debt during the period of 21 years. The research is based on a probabilistic sensitivity analysis approach that was conducted individually for four clusters using @Risk of Palisade Decision Tools Package. The analysis showed a negative correlation between the tax evasion and the public debt, where the growth of the tax evasion is connected with the decrease of the public debt in a given country. The extent of the effect varies depending on the country, or more precisely on the groups of countries and is conditioned by other macroeconomic variables.

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“…Chiarini et al (2013) No que tange as análises para o Gráfico 1, observa-se, em suma, que tanto nesta seção quanto na literatura, a alíquota de impostos e evasão fiscal são altamente correlacionadas e positivas, sinalizando necessidades de mu-danças na estrutura do fisco como possível caminho para a redução da sonegação.…”

Section: Gráfico 1 -Relação Entre T E H -L Dos Países Selecionadosunclassified

Evidências internacionais de sonegação fiscal: uma análise a partir do modelo de Graetz, Reinganun e Wilde

Clemente

Lírio

2017

Estud. Econ.

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ResumoO propósito desse artigo é parametrizar o modelo seminal de Graetz, Reinganun e Wilde (1986) para dois grupos de países: G1 com baixa evasão fiscal e G2 com alta evasão fiscal. Os principais resultados mostram uma forte correlação entre a carga tributária, o custo de fiscalizar e a evasão fiscal dos países. A multa parece ter pouca eficácia na mitigação da sonegação. Os resultados possuem implicações tanto do ponto de vista teórico quanto prático. Este é o primeiro estudo que se parametriza o modelo de Graetz, Reinganun e Wilde como forma de explanar a diversidade da evasão fiscal internacional e desenvolver uma estrutura internacional de conformidade fiscal. Assim, políticas que revisem a estrutura fiscal dos países bem como modernizem os órgãos fiscalizadores de forma a reduzir os seus custos, poderão ter efeitos positivos sobre a evasão de impostos. Palavras-ChaveSonegação fiscal. Teoria dos Jogos. Evidências internacionais. AbstractWe propose to parameterize Graetz, Reinganun and Wilde's seminal model (1986) for two countries groups: G1 with low tax evasion and G2 with high tax evasion. Based on data from 16 countries, we find a strong correlation between tax burden, inspecting cost and countries' tax evasion. Fine seems to have lack of effectiveness in mitigation of evasion. Our results have implications for both research and practice. This is the first study to parametrize Graetz, Reinganun and Wilde's model as an explanator of international tax evasion diversity and serves as the starting point for the development of an international tax compliance framework. Thus, policies that review the countries' tax structure and modernize regulatory agencies to reduce their costs may have positive effects on tax evasion.

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Tax rates and tax evasion: an empirical analysis of the long-run aspects in Italy

Cited by 35 publications

References 27 publications

The Impact of Specific Reverse Charge on Waste and Scrap on Tax Revenues in the Czech Republic

The Impact of Specific Reverse Charge on Waste and Scrap on Tax Revenues in the Czech Republic

Assessing the Impact of Tax Evasion on Long-Term Fiscal Imbalance: A Sensitivity Analysis Application

Evidências internacionais de sonegação fiscal: uma análise a partir do modelo de Graetz, Reinganun e Wilde

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