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The pedagogy of tax evasion: Its extent and its determinants

โœ Scribed by Richard Cebula; Chris Paul

Publisher
Springer US
Year
2000
Tongue
English
Weight
844 KB
Volume
6
Category
Article
ISSN
1083-0898

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๐Ÿ“œ SIMILAR VOLUMES

A dynamic portfolio choice model of tax
A dynamic portfolio choice model of tax evasion: Comparative statics of tax rates and its implication for economic growth
โœ Wen-Zhung Lin; C.C. Yang ๐Ÿ“‚ Article ๐Ÿ“… 2001 ๐Ÿ› Elsevier Science ๐ŸŒ English โš– 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