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Λογότυπος της Ευρωπαϊκής Επιτροπής
EU Science Hub

The project aims at quantifying the fiscal and equity effects of tax evasion in order to bring the simulation of tax reforms in line with country-specific peculiarities.

For now, a pilot study focuses on three countries (Denmark, Estonia and Spain) but the project is planned to cover a broader range of Member States in the future.

The methodology complements survey with administrative data to estimate the share of employment income, which is not reported to tax authorities.

The results of this research are meant to feed the EUROMOD model in order to correct model simulations accounting for the impact of tax evasion.