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The Erosion of the Different Tax Bases

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  • Bayar, Ali
  • Frank, Max

Abstract

This paper analyzes tax base erosion in its different forms: tax evasion, tax under estimation, tax avoidance, and tax expenditures. It takes up the problems of defining tax base erosion and of the methodology for a measure of its magnitude. A survey of the magnitude of underground economy, tax evasion, and of tax expenditures is given for several OECD countries. It is shown that these factors considerably reduce the tax base, and in particular the income tax base.

Suggested Citation

  • Bayar, Ali & Frank, Max, 1987. "The Erosion of the Different Tax Bases," Public Finance = Finances publiques, , vol. 42(3), pages 341-356.
    • Handle: RePEc:pfi:pubfin:v:42:y:1987:i:3:p:341-56
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