Tax Rates, Tax Evasion, and Growth in a Multi-period Economy

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Jordi Caballé; Judith Panadés;
  • Journal: Hacienda Pública Española/Revista de Economía Pública,issue 4 december,pages67-80
  • Subject: Tax evasion, Growth
    • jel: jel:E62 | jel:H26 | jel:O41
    mesheuropmc: health care economics and organizations

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 d... View more
  • References (22)
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