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Tax Evasion, Tax Monitoring Expenses and Economic Growth- An Empirical Analysis in OECD Countries

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Author Info

  • Konstantinos Chatzimichael

    ()
    (Dept of Economics, University of Crete, Greece)

  • Pantelis Kalaitzidakis

    ()
    (Dept of Economics, University of Crete, Greece)

  • Vangelis Tzouvelekas

    ()
    (Department of Economics, University of Crete, Greece)

Abstract

Based on an endogenous growth model, we extent Roubini and Sala-i-Martin (1993) theoretical framework to analyse empirically the relationship between economic growth, announced tax rate and tax monitoring expenses using data from 32 OECD countries during the 1999-2007 period. Our results indicate that high announced tax rates above the elasticity of private capital and excess expenses on tax auditing as means of reducing tax evasion are not effective deepening rather recession.

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Bibliographic Info

Paper provided by University of Crete, Department of Economics in its series Working Papers with number 1308.

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Length: 12 pages
Date of creation: 29 Jun 2013
Date of revision: 17 Oct 2013
Handle: RePEc:crt:wpaper:1308

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Keywords: statutory tax rate; tax monitoring; tax evasion; GDP growth;

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  1. Barro, Robert J., 1990. "Government Spending in a Simple Model of Endogeneous Growth," Scholarly Articles 3451296, Harvard University Department of Economics.
  2. Hsiao, C. & Appelbe, T.W. & Dineen, C.R., 1992. "A General Framework for Panel Data Models with an Application to Canadian Customer-Dialed Long Distance Telephone Service," Papers 90-92-15, California Irvine - School of Social Sciences.
  3. Sifis Kafkalas & Pantelis Kalaitzidakis & Vangelis Tzouvelekas, 2012. "Tax Evasion and Public Expenditures on Tax Collection Services in an Endogenous Growth Model," Working Papers 1202, University of Crete, Department of Economics, revised 09 Mar 2013.
  4. Hsiao, Cheng & Mountain, Dean C. & Chan, M. W. Luke & Tsui, Kai Y., 1989. "Modeling Ontario regional electricity system demand using a mixed fixed and random coefficients approach," Regional Science and Urban Economics, Elsevier, vol. 19(4), pages 565-587, December.
  5. Kalaitzidakis, Pantelis & Kalyvitis, Sarantis, 2004. "On the macroeconomic implications of maintenance in public capital," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 695-712, March.
  6. Friedrich Schneider & Andreas Buehn & Claudio E. Montenegro, 2010. "Shadow Economies All over the World: New Estimates for 162 Countries from 1999 to 2007," Working Papers wp322, University of Chile, Department of Economics.
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