L'evasione in Italia e nei paesi OCSE: evidenze empiriche, determinanti ed effetti economici (Evasion in Italy and in OECD countries: empirical evidence, determinants and economic effects)

Abstract

The paper analyses evasion in terms of size and its main determinants, and discusses some of the measures to reduce its extension. Instead of attempting a new estimate of evasion, the author uses the many existing estimates and compares them, highlighting their strengths and weaknesses. The available data on the underground economy and fiscal evasion in Italy and in major OECD countries is shown. Then, after recalling its effects on public budgets, the other economic effects of evasion are discussed. Some determinants of tax evasion, in particular those that appear most significant for our country, are then analysed. Finally, major issues of economic policy and measures to reduce tax evasion are discussed.

JEL: H26