Tax evasion, flat tax and dry coupon: this is why, for the State, the game is not worth the candle

The authors of the note are Leonardo Ciotti and Francesco Scinetti

The latest”Report on the unobserved economy and on tax and social security evasion” published annually as an attachment to NADEF since 2016 it has been reporting evasion estimates, summarized by two indicators. The first is the tax gapdefined as the gap between the taxes/social contributions paid and the taxes/contributions that should have been paid in a regime of perfect compliance (so-called theoretical revenue).