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Macroeconomic and Policy Implications of the Underground Economy and Tax Evasion

Francesco Busato, Bruno Chiarini

Macroeconomic and Policy Implications of the Underground Economy and Tax Evasion

Edizione: 2011

Collana: Biblioteca di testi e studi (643)

ISBN: 9788843060818

  • Pagine: 128
  • Prezzo:13,50 12,83
  • Acquista

In breve

This book focuses on many aspects of underground economy and tax evasion of interest to the policy maker. Each chapter shows selected results of the National Research Project "Macroeconomic and Policy Implications of Underground Economy and Tax Evasion" which has been submitted by four Italian Universities and funded by miur (Ministry of Education, University and Research) through prin (National Research Project) in 2006. The National Project has been coordinated by Bruno Chiarini (University of Naples "Parthenope"); the local research units have been coordinated by Francesco Busato (University of Rome Tre), Marco Maffezzoli (Bocconi University), Guido M. Rey (Scuola Superiore Sant’Anna). The papers which compose the volume aim to investigate several fiscal policy aspects in economies with a sizeable underground sector and tax evasion. The implications of operating in shadow activities for the firms’ behavior (propensity toward innovation etc.) are also investigated. Although the research focused on the Italian economy, we think that the theoretical models and their predictions may be applied, without loss of generality, to other European countries.


1. Optimal Taxation: a Discussion of Selected Results
Introduction/Baseline Theoretical Framework/Analysis of the Distortions Related to Different Kinds of Taxation/ Feasible and not-distorting tax schemes / Extensions
2. Self-Fulfilling Beliefs, Business Cycle and the Role of Underground Economy
Introduction/A General dsge Model with Heterogeneous Labour /Conclusions/References
3. State Aid Policies and Underground Activities
Introduction/Fiscal Policies and Underground Activities in Europe: Selected Stylized Facts/The Model/ The Firm’s Structure/Fiscal Policy Experiments/Conclusions/Appendix/References
4. UndergroundReducing Policies when the Probability of BeingCaught is Endogenous
Introduction/The Probability of Detection in “Portfolio Approach” Models/ The Probability of Detection and the Labour Demand/ Underground Reducing Policies and the Probability of Detection/Modelling and Calibrating Underground Reducing Policies/Conclusions/References
5. A Scheme to Detect Inter-Firm Relationships that Characterize the Underground Sector
Introduction/Innovation and the Organization of the Industry /Typologies of Inter-Firm Relationships and Innovative Capabilities/ Inter-Firm Relationships in the Underground Sector/Concluding Remarks/References
6. The Consumer and the Underground Economy: an Experiment
Introduction/The Aim of the Inquiry/The Survey/The Oucome of the Survey/Conclusions


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