Size and Development of Tax Evasion in 38 OECD Coutries: What do we (not) know?

Andreas Buehn and Friedrich Schneider ()

Journal of Economics and Political Economy, 2016, vol. 3, issue 1, 1-11

Abstract: For the first time we develop a time series of tax evasion (in % of official GDP) for 38 OECD countries over the period 1999 to 2010 based on MIMIC model estimations of the shadow economy. Considering indirect taxation and self-employment as the driving forces of tax evasion, we observe a declining trend of tax evasion between 1999 and 2010 for all countries. The average size of tax evasion across all 38 countries over the period 1999 to 2010 is 3.2% of official GDP. The country with the highest average value is Mexico with 6.8%, followed by Turkey with 6.7%; at the lower end we find the United States and Luxembourg with 0.5% and 1.3%, respectively.

Keywords: Tax evasion; OECD; MIMC model. (search for similar items in EconPapers)
JEL-codes: D78 H11 H26 K42 O17 O5 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (13)

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Related works:
Working Paper: Size and Development of Tax Evasion in 38 OECD Countries: What do we (not) know? (2012)
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