Tax avoidance, human capital accumulation and economic growth

被引：6
作者：
Jesus Freire-Seren, Maria [1 ]
Panades i Marti, Judith [2 ]
机构：
[1] Univ Vigo, Dpto Fundamentos Anal Ec & GRiEE, Vigo, Spain
[2] Univ Autonoma Barcelona, Unitat Fonaments Anal Econ, Barcelona, Spain
来源：
ECONOMIC MODELLING | 2013年 / 30卷
关键词：
Tax avoidance; Tax non compliance; Economic growth; MODEL; EVASION;
D O I：
10.1016/j.econmod.2012.08.021
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Human capital accumulation may negatively affect economic growth by increasing tax avoidance and reducing effective tax rates and productive public investment. This paper analyzes how the endogenous feedback between human capital accumulation and tax avoidance affects economic growth and macroeconomic dynamics. Our findings show that this interaction produces remarkable growth and welfare effects. (c) 2012 Elsevier B.V. All rights reserved.
引用
收藏
页码：22 / 29
页数：8
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