Blar i TKD - Institutt for bygg- og energiteknikk på forfatter "Seip, Knut Lehre"
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Do Increased Tax Base and Reductions in the Underground Economy Compensate for Lost Tax Revenue Following a Tax Reduction Policy? Evidence from Italy 1982 to 2006
Orsi, Renzo; Seip, Knut Lehre (Peer reviewed; Journal article, 2023)We here examine the frequent claim that an increase in the tax base and a decrease in tax evasion will compensate for a loss in tax revenues caused by a lower tax level. Using a unique data set for the estimated underground ...