Tax Avoidance, Human Capital Accumulation and Economic Growth
AbstractHuman capital accumulation may negatively affect economic growth by increasing tax avoidance and reducing effective tax rates and productive public investment. This paper analyzes how the endogenous feedback between human capital accumulation and tax avoidance affects economic growth and macroeconomic dynamics. Our findings show that this interaction produces remarkable growth and welfare effects.
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Bibliographic InfoPaper provided by Barcelona Graduate School of Economics in its series Working Papers with number 599.
Date of creation: Dec 2011
Date of revision:
tax avoidance; tax non-compliance; Economic growth;
Other versions of this item:
- Freire-Serén, María Jesús & Panadés i Martí, Judith, 2013. "Tax avoidance, human capital accumulation and economic growth," Economic Modelling, Elsevier, vol. 30(C), pages 22-29.
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- O30 - Economic Development, Technological Change, and Growth - - Technological Change; Research and Development; Intellectual Property Rights - - - General
- O40 - Economic Development, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - General
- O41 - Economic Development, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - One, Two, and Multisector Growth Models
This paper has been announced in the following NEP Reports:
- NEP-ACC-2012-05-15 (Accounting & Auditing)
- NEP-ALL-2012-05-15 (All new papers)
- NEP-DGE-2012-05-15 (Dynamic General Equilibrium)
- NEP-FDG-2012-05-15 (Financial Development & Growth)
- NEP-IUE-2012-05-15 (Informal & Underground Economics)
- NEP-MAC-2012-05-15 (Macroeconomics)
- NEP-PBE-2012-05-15 (Public Economics)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- David E. A. Giles, 1999.
"Modelling the Hidden Economy and the Tax-Gap in New Zealand,"
Econometrics Working Papers
9905, Department of Economics, University of Victoria.
- David E. A. Giles, 1999. "Modelling the hidden economy and the tax-gap in New Zealand," Empirical Economics, Springer, vol. 24(4), pages 621-640.
- David E. A. Giles, 1998. "Modelling the Hidden Economy and the Tax-Gap in New Zealand," Econometrics Working Papers 9810, Department of Economics, University of Victoria.
- Been-Lon Chen, 2003. "Tax Evasion in a Model of Endogenous Growth," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 6(2), pages 381-403, April.
- Futagami, Koichi & Morita, Yuichi & Shibata, Akihisa, 1993. " Dynamic Analysis of an Endogenous Growth Model with Public Capital," Scandinavian Journal of Economics, Wiley Blackwell, vol. 95(4), pages 607-25, December.
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