文章基本信息

标题：La misura della pressione fiscale in rapporto al prodotto interno lordo in luogo del prodotto interno netto:un capitolo dell'illusione fiscale
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作者：Francesco Forte
期刊名称：Moneta e Credito
印刷版ISSN：2037-3651
出版年度：1998
卷号：51
期号：202
出版社：Associazione Economia civile
摘要：The present paper calls attention on a major macroeconomic fiscal illusion: that arising fram the current official practice of expressing the main fiscal indicators and particularly tax burden as percentage of GDP rather than NDPF (Net Domestic Product at Factor Costs). This methodology causes a systematic undervaluation af the tax burden, by something between 25% (Sweden and Austria) and 15% (Switzerland). Correctly measured, tax burden in most European countries is much abave 50% and in the Nordic countries above 65% or close to it! JEL Codes: H20, H21Keywords:
关键词：H20; H21