| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w21552 |
| 来源ID | Working 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 |
| URL | https://www.nber.org/papers/w21552 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/579227 |
| 推荐引用方式 GB/T 7714 | Nikolaos Artavanis,Adair Morse,Margarita Tsoutsoura. Tax Evasion across Industries: Soft Credit Evidence from Greece. 2015. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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