The crisis and tax evasion in greece: What are the distributional implications?

CESifo Forum

Volumn 13, Issue 2, 2012, Pages 26-32

  Matsaganis, Manos ^a   Leventi, Chrysa ^a   Flevotomou, Maria ^b  

^a ATHENS UNIVERSITY OF ECONOMICS AND BUSINESS   (Greece)

^b BANK OF GREECE   (Greece)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84865281143     PISSN: 1615245X     EISSN: 2190717X     Source Type: Journal    
DOI: None     Document Type: Article

References (24)

1. Andreoni, J., B. Erard and J. Feinstein (1998), "Tax Compliance", Journal of Economic Literature 36, 818-860.
2. Bank of Greece (2012), Governor's Report for the Year 2011, Athens: Bank of Greece
3. Benedek, D. and O. Lelkes (2011), "The Distributional Implications of Income Under-reporting in Hungary", Fiscal Studies 32, 539-560.
4. CEU (2011a), Statement by the Heads of State or Government of the Euro Area and EU Institutions (21 July 2011), Brussels
5. CEU (2011b), Main Results of Euro Summit (26 October 2011), Brussels
6. Christian, C.W. (1994), "Voluntary Compliance with the Individual Income Tax: Results from the 1988 TCMP Study", IRS Research Bulletin 1993/1994, Publication 1500, 35-42.
7. EC (2010), The Economic Adjustment Programme for Greece (first review, summer 2010), European Economy Occasional Papers 61, Luxembourg: Office for Official Publications of the European Communities
8. EC (2011), The Economic Adjustment Programme for Greece (third review, winter 2011), European Economy Occasional Papers 77, Luxembourg: Office for Official Publications of the European Communities
9. Elffers, H., R.H. Weigel and J. Dick (1987), "The Consequences of Different Strategies for Measuring Tax Evasion Behaviour", Journal of Economic Psychology 8, 311-337.
10. Feldman, N. and J. Slemrod (2007), "Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns", Economic Journal 117, 327-352.
11. Fiorio, C.V. and F. D'Amuri (2005), "Workers' Tax Evasion in Italy", Giornale degli Economisti e Annali di Economia 64, 241-264.
12. IMF (2010), Greece: Staff Report on Request for Stand-by Arrangement, Country Report 10/110, Washington DC
13. IMF (2012), Greece: Staff Report on Request for Extended Arrangement under the Extended Fund Facility, Country Report 12/57, Washington DC
14. Lyssiotou, P., P. Pashardes and T. Stengos (2004), "Estimates of the Black Economy Based on Consumer Demand Approaches", Economic Journal 114, 622-640.
15. Marino, M.R. and R. Zizza (2008), L'evasione dell'Irpef: una stima pertipologia dicontribuente, Rome: Bank of Italy.
16. Matsaganis, M. and M. Flevotomou (2010) "Distributional Implications of Tax Evasion in Greece", Hellenic Observatory Papers on Greece and Southeast Europe GreeSE Paper 31, The Hellenic Observatory, LSE, London.
17. Matsaganis, M. and C. Leventi (2011) The Distributional Impact of the Crisis in Greece, Working Paper EM 3/11, Microsimulation Unit, University of Essex.
18. OECD (2011), Economic Surveys: Greece, Paris
19. Pashardes, P. and A. Polycarpou (2008), "Income Tax Evasion, Inequality and Poverty", Cyprus Economic Policy Review 2(2), 37-49.
20. Pissarides, C.A. and G. Weber (1989), "An Expenditure-based Estimate of Britain's Black Economy", Journal of Public Economics 39, 17-32.
21. Sandmo, A. (2005), "The Theory of Tax Evasion: A Retrospective View", National Tax Journal 58, 643-663.
22. Schneider, F. (2012), The Shadow Economy and Work in the Shadow: What Do We (Not) Know?, IZA Discussion Paper 6423.
23. Slemrod, J. (2007), "Cheating Ourselves: The Economics of Tax Evasion", Journal of Economic Perspectives 21, 25-48.
24. Slemrod, J. and S. Yitzhaki (2002), "Tax Avoidance, Evasion, and Administration", in: Auerbach, A.J. and M. Feldstein (eds.), Handbook of Public Economics, Amsterdam: Elsevier.