The correlation is almost the exact opposite: https://ideas.repec.org/p/ces/ceswps/_431.html https://ideas.repec.org/p/ces/ceswps/_431.html It's cultural, tax

The correlation is almost the exact opposite: https://ideas.repec.org/p/ces/ceswps/_431.html https://ideas.repec.org/p/ces/ceswps/_431.html It's cultural, tax evasion is higher in countries which were recently dicatatorships (Spain, Portugal, Greece) or never developed a strong central government (Italy.)