Measuring Tax Burdens in the Presence of Non Observed Incomes

Maurizio Bovi ()

Economics Bulletin, 2008, vol. 5, issue 10, 1-6

Abstract: The Tax-to-GDP ratio is an important tool for both economists and policymakers. Despite its pivotal role, this indicator is measured and analyzed without due attention to the potential biases stemming from the so called non-observed economy. This note aims at filling this gap, pointing out the effects of untaxed and undeclared incomes on both sides of the Tax-to-GDP ratio.

JEL-codes: E6 (search for similar items in EconPapers)
Date: 2008-03-11
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