Please define and quantify it and provide some links to some definitive studies that characterize it. Just claiming there is one isn't sufficient.
Governments have been around for something like 6,000 years - since the time of the ancient Sumerians and all governments tax in some manner since they themselves intrinsically have no money ... so what???
Right now, employers take out taxes before the employee gets his hands on the money. The employer will not risk losing his business for the economic benefit of one of his workers.
With a 23% Federal sales tax, each buyer will have to decide if it is better to buy goods and services "retail" or "under the table" for a 17% savings after the illegal seller gets his 5% cut for selling "under the table".
Governments have been around for something like 6,000 years - since the time of the ancient Sumerians and all governments tax in some manner since they themselves intrinsically have no money ... so what???
Exactly. And for all those years, governments have been battling black market tax evasion. Income taxes, and therefore income tax evasion, is, historically, a recent invention.
If you think that the disappearance of the Income Tax means the disappearance of the Tax Police, you will be in for quite a shock.
The Tax Police hold a news conference in Moscow. Igor Tabakov, photographer.