On the Relation between Tax Rates and Evasion in a Multi-period Economy

Please use this identifier to cite or link to this item: http://dspace.mediu.edu.my:8181/xmlui/handle/10261/1904

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DC Field	Value	Language
dc.creator	Caballé, Jordi	-
dc.creator	Panadés, Judith	-
dc.date	2007-11-06T10:33:32Z	-
dc.date	2007-11-06T10:33:32Z	-
dc.date	2001-10-23	-
dc.date.accessioned	2017-01-31T00:58:09Z	-
dc.date.available	2017-01-31T00:58:09Z	-
dc.identifier	http://hdl.handle.net/10261/1904	-
dc.identifier.uri	http://dspace.mediu.edu.my:8181/xmlui/handle/10261/1904	-
dc.description	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.	-
dc.language	eng	-
dc.relation	UFAE and IAE Working Papers	-
dc.relation	500.01	-
dc.rights	openAccess	-
dc.subject	Tax evasion	-
dc.subject	Growth	-
dc.title	On the Relation between Tax Rates and Evasion in a Multi-period Economy	-
dc.type	Documento de trabajo	-
Appears in Collections:	Digital Csic

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