A Brief Note on Tax Evasion and Tax Collection
AbstractPrevious studies asserted that if we consider the demand side only, a rise in tax evasion definitively leads to a loss in tax revenue. However, those studies on tax evasion and tax collections did not specify the relation between changes in output and level of investment. This paper fills that gap by demonstrating that even if we do not consider the supply side, when investment expenditures depend on the interest rate as well as income, a rise in tax evasion may still have a positive effect on tax revenue.
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Bibliographic InfoArticle provided by in its journal Public Finance = Finances publiques.
Volume (Year): 55 (2008)
Issue (Month): 1-2 ()
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