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A model for distribution of high-tax payers

✍ Scribed by Keizo Yamamoto; Sasuke Miyazima; Rajindar K. Koshal; Manjulika Koshal; Yuko Yamada


Publisher
Japan Society for Industrial and Applied Mathematics
Year
2003
Tongue
English
Weight
573 KB
Volume
20
Category
Article
ISSN
0916-7005

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✍ Wen-Zhung Lin; C.C. Yang πŸ“‚ Article πŸ“… 2001 πŸ› Elsevier Science 🌐 English βš– 126 KB

This paper extends the portfolio choice model of tax evasion from a static to a dynamic setting. It is shown that while higher tax rates repress tax evasion in the static model, they encourage tax evasion in the dynamic model. We explore a novel implication of this result and show that while growth