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Tax evasion and financial repression: a reconsideration using endogenous growth models

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  • Rangan Gupta
  • Emmanuel Ziramba

Abstract

Purpose – This paper aims at developing a theoretical model of a world economy characterized by tax evasion. It seeks to analyze whether financial repression can be explained by tax evasion. Design/methodology/approach – The analysis is performed in overlapping generations dynamic general equilibrium endogenous monetary growth models. Findings – The paper shows that higher degree of tax evasion within a country, resulting from a higher level of corruption and a lower penalty rate, yields higher degrees of financial repression. Practical implications – Financial repression can be explained by tax evasion but under specific conditions. Originality/value – This is the first attempt to analyze financial repression and tax evasion in an endogenous growth model.

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Bibliographic Info

Article provided by Emerald Group Publishing in its journal Journal of Economic Studies.

Volume (Year): 36 (2009)
Issue (Month): 6 (November)
Pages: 660-674

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Handle: RePEc:eme:jespps:v:36:y:2009:i:6:p:660-674

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Related research

Keywords: Economics; Macroeconomics; Tax planning;

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Cited by:
  1. Rangan Gupta & Cobus Vermeulen, 2010. "Private and Public Health Expenditures in an Endogenous Growth Model with Inflation Targeting," Working Papers 201001, University of Pretoria, Department of Economics.
  2. Manoel Bittencourt & Rangan Gupta & Lardo Stander, 2013. "Tax evasion, financial development and inflation: theory and empirical evidence," Working Papers 201316, University of Pretoria, Department of Economics.

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