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

Andreas Bühn and Friedrich Schneider ()
Authors registered in the RePEc Author Service: Andreas Buehn

No 4004, CESifo Working Paper Series from CESifo

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.

JEL-codes: D78 H11 H26 K42 O17 O50 (search for similar items in EconPapers)
Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (15)

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Related works:
Journal Article: Size and Development of Tax Evasion in 38 OECD Coutries: What do we (not) know? (2016)
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