IDEAS home Printed from https://ideas.repec.org/a/pfi/pubfin/v55y2008i1-2p82-85.html
   My bibliography  Save this article

A Brief Note on Tax Evasion and Tax Collection

Author

Listed:
  • Chu, Hong-Yih
  • Kam, Tai-Yung

Abstract

Previous 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.

Suggested Citation

  • Chu, Hong-Yih & Kam, Tai-Yung, 2008. "A Brief Note on Tax Evasion and Tax Collection," Public Finance = Finances publiques, , vol. 55(1-2), pages 82-85.
  • Handle: RePEc:pfi:pubfin:v:55:y:2008:i:1-2:p:82-85
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pfi:pubfin:v:55:y:2008:i:1-2:p:82-85. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Christopher F. Baum). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.