Tax Evasion, Tax Monitoring Expenses and Economic Growth- An Empirical Analysis in OECD Countries
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.
|Date of creation:||29 Jun 2013|
|Date of revision:||17 Oct 2013|
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