Rizzi D. (2012).

Tax evasion indices and profiles. University Ca’ Foscari of Venice, Dept. of Economics Research Paper Series No. 37/WP/2012.

Abstract:

The aim of the paper is to apply definitions and graphical devices currently used in the economic literature on poverty to individual data on tax evasion. Starting from simple indices, the paper presents composite indices and profiles of tax evasion and compliance, based on the three I’s of tax evasion: incidence, intensity and inequality. In the field of tax evasion, a stream of literature produces potentially a large amount of individual micro data using agent-based models: the aim of the paper is to enrich the analysis offered by these models with indices that take into account the whole distribution of taxpayers‟ evasion rates, rather than the usual average rate.