Evasion fiscale et croissance : un cadre théorique simple

This paper presents an endogenous growth model with productive public spending and tax evasion. Corrupt tax officials deliver corruption services allowing households to partially evade taxes. Therefore, corruption induces a a loss of resources for public finances. To reduce this loss, the government can implement anti-corruption policies or increase tax-rates. We especially highlight the existence of a nonlinear relationship between corruption and growth. Effectively, the fight against corruption may have, in some configurations, a cost in terms of growth, illustrating some « paradoxes » raised by recent empirical literature on the issue.