Por favor, use este identificador para citar o enlazar a este item:
http://hdl.handle.net/10261/1904
COMPARTIR / EXPORTAR:
SHARE BASE | |
Visualizar otros formatos: MARC | Dublin Core | RDF | ORE | MODS | METS | DIDL | DATACITE | |
Título: | On the Relation between Tax Rates and Evasion in a Multi-period Economy |
Autor: | Caballé, Jordi CSIC ORCID; Panadés, Judith | Palabras clave: | Tax evasion Growth |
Fecha de publicación: | 23-oct-2001 | Serie: | UFAE and IAE Working Papers 500.01 |
Resumen: | We extend the basic tax evasion model to a multi-period economy exhibiting sustained growth. When individuals conceal part of their true income from the tax authority, they face the risk of being audited and hence of paying the corresponding fine. Both taxes and fines determine individual saving and the rate of capital accumulation. In this context we show that the sign of the relation between the level of the tax rate and the amount of evaded income is the same as that obtained in static setups. Moreover, high tax rates on income are typically associated with low growth rates as occurs in standard growth models that disregard the tax evasion phenomenon. | URI: | http://hdl.handle.net/10261/1904 |
Aparece en las colecciones: | (IAE) Informes y documentos de trabajo |
Ficheros en este ítem:
Fichero | Descripción | Tamaño | Formato | |
---|---|---|---|---|
50001.pdf | 436,09 kB | Adobe PDF | Visualizar/Abrir |
CORE Recommender
Page view(s)
305
checked on 19-abr-2024
Download(s)
157
checked on 19-abr-2024
Google ScholarTM
Check
NOTA: Los ítems de Digital.CSIC están protegidos por copyright, con todos los derechos reservados, a menos que se indique lo contrario.