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6 novembre 2007
- 10261/1904
Ce document est lié à :
UFAE and IAE Working Papers
Ce document est lié à :
500.01
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Mots-clés
Tax evasion GrowthSujets proches
Tax-dodging Tax fraud Fiscal evasion Taxation--Evasion Tax avoidance Tax delinquency Taxation, Evasion of Evasion, Fiscal Fortunes Household income Personal income Family incomeCiter ce document
Jordi Caballé et al., « On the Relation between Tax Rates and Evasion in a Multi-period Economy », Digital.CSIC (SHS)
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Résumé
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.