G2TT
来源类型Working Paper
规范类型报告
DOI10.3386/w21552
来源IDWorking Paper 21552
Tax Evasion across Industries: Soft Credit Evidence from Greece
Nikolaos Artavanis; Adair Morse; Margarita Tsoutsoura
发表日期2015-09-14
出版年2015
语种英语
摘要We document that in semiformal economies, banks lend to tax-evading individuals based on the bank's assessment of the individual's true income. This observation leads to a novel approach to estimate tax evasion. We use microdata on household credit from a Greek bank, and replicate the bank underwriting model to infer the banks estimate of individuals' true income. We estimate that 43%-45% of self-employed income goes unreported and thus untaxed. For 2009, this implies 28.2 billion euros of unreported income, implying foregone tax revenues of over 11 billion euros or 30% of the deficit. Our method innovation allows for estimating the industry distribution of tax evasion in settings where uncovering the incidence of hidden cash transactions is difficult using other methods. Primary tax-evading industries are professional services — medicine, law, engineering, education, and media. We conclude with evidence that contemplates the importance of institutions, paper trail and political willpower for the persistence of tax evasion.
主题Financial Economics ; Financial Institutions ; Public Economics ; Taxation
URLhttps://www.nber.org/papers/w21552
来源智库National Bureau of Economic Research (United States)
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资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/579227
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GB/T 7714
Nikolaos Artavanis,Adair Morse,Margarita Tsoutsoura. Tax Evasion across Industries: Soft Credit Evidence from Greece. 2015.
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