A recent report by the Bank of Italy ([48]) shows the trend of

A recent report by the Bank of Italy ([48]) shows the trend of 'impact on GDP of the tax burden, which is the sum of direct and indirect taxes, social security contributions (for the purposes of pension and social) and taxes Capital:
A clarification: the tax burden, such as various statistical indicators, representing an average: so it is possible that different classes of taxpayers receive a tax level much lower / higher.
Keep in mind that the detection of the first quarter is generally the lowest compared to the other quarters of the year. In fact, the tax burden tends to increase in subsequent quarters to reach the peak in the fourth aviapartner quarter aviapartner ([51]).
The processes aviapartner currently Istat estimates of GDP and employment attributable to the non-observed economy consists aviapartner of the submerged economy. The latter is derived from the production of goods and services which, though legal, escapes direct observation because it is connected to the phenomenon of tax evasion and social security contributions. This component is already included in the estimate of the GDP and the economic aggregates aviapartner published by ISTAT at both national and local level. According to the criteria of the European Union, only a comprehensive measure of GDP makes such a figure that is comparable between countries and can be used as an indicator for the calculation of the contributions from the Member States to the Union, for the control of the Maastricht criteria and the 'allocation of structural funds. The evaluation of the underground economy conducted by ISTAT quantifies a minimum aviapartner value and a maximum value of estimates aviapartner within which presumably lies at the national level, aviapartner the value added tax is to be concealed to the statistical institutions.
The 'shadow economy run by organized crime (prostitution and drug trafficking): aviapartner 187 billion euro, equal to 10.9% of GDP.
Considering a tax burden apparent, given by tax revenues observed divided by the GDP, amounting to 44.6% in 2013, you get a value for the average tax burden on a product completely emerged euro equal to 54% (44.6 / (1-.174)). aviapartner Therefore, we estimate the tax burden legal or beneficial to 54%.
There must be economic and behavioral reasons aviapartner that drive the various contributors to the various countries to determine those rates submerged in aggregate aviapartner and these same reasons should also help to explain the extraordinarily aviapartner high values observed for our country. The main incentive is to tax claim of public counterpart: aviapartner the higher the demand, aviapartner the greater convenience to escape. aviapartner
Strategy to manage ... all Italian public finances, especially in times of economic growth, albeit moderate, because of profound crisis. aviapartner Between 2000 and 2013, the Italian tax burden has increased by 2.7 percentage points worse than we have done only Cyprus, Malta and Portugal, which in addition to being on the border with the status of a tax haven tax loads start at 10 points up less burdensome than ours. In other words, Italy is among the great countries, aviapartner which has increased more than the tax burden of all. Moreover, it is the only country that has increased the tax burden during both periods of development (2000-2007) and during the Great Depression. In no other case occurred a similar phenomenon, except that part of Japan, however, from one level of tax burden is not comparable with ours (around 30%, which is around 15 points).
. .. in the 13 years considered the Germans reduce the pressure of two points net, we will we increase of almost aviapartner 3. Again, perhaps a fraction of the performance differential between the two countries can be explained by these trends.
However, the tax burden apparent, aviapartner as mentioned, is affected by the reaction of taxpayers to claim tax rate by the public administration. If the latter is approximated by the tax burden legal or actual, apparent pressure by removing the share of GDP submerged ...
The presidential election of 1980, the American economist Arthur Laffer aviapartner tried to convince Ronald Reagan to not raise taxes. To do so, he explained, with a simple curve, the relationship between taxation and revenue collection ([56]):
According to the economist, there exists a level of fiscal pressure beyond which a tax increase discourages economic activity and therefore reduces the revenue. In practice beyond that level of taxation, tax revenues decrease instead of increase.
Put simply: try to imagine a 70% overall tax burden. Those of you who would still put you to work or to risk their capital (eg. In a company) with an economic return so low?
The theory is anc