Tax evasion and dynamic inefficiency
Data(s) |
01/01/2009
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Resumo |
I show within a two-period overlapping generations model with income tax evasion that when the penalty rate set by the government is su¢ ciently small, it is theoretically possible for the capital stock to exceed the golden-rule level on the balanced-growth path. However, such a dynamic inefficiency cannot be guaranteed when the probability of evasion detection is nil.<br /> |
Identificador | |
Idioma(s) |
eng |
Publicador |
Economics Bulletin |
Relação |
http://dro.deakin.edu.au/eserv/DU:30023669/gahramanov-taxevasion-2009.pdf http://dro.deakin.edu.au/eserv/DU:30023669/gahramanov-taxevasion-evidence-2009.pdf http://www.accessecon.com/Pubs/EB/2009/Volume29/EB-09-V29-I1-P45.pdf |
Direitos |
2009, Economics Bulletin |
Tipo |
Journal Article |