Tax evasion and dynamic inefficiency

Gahramanov, Emin 2009, Tax evasion and dynamic inefficiency, Economics bulletin, vol. 29, no. 1, pp. 437-443.

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Title Tax evasion and dynamic inefficiency
Author(s) Gahramanov, Emin
Journal name Economics bulletin
Volume number 29
Issue number 1
Start page 437
End page 443
Total pages 7
Publisher Economics Bulletin
Place of publication Nashville, Tenn.
Publication date 2009
ISSN 1545-2921
Summary I show within a two-period overlapping generations model with income tax evasion that when the penalty rate set by the government is su¢ ciently small, it is theoretically possible for the capital stock to exceed the golden-rule level on the balanced-growth path. However, such a dynamic inefficiency cannot be guaranteed when the probability of evasion detection is nil.
Language eng
Field of Research 140102 Macroeconomic Theory
Socio Economic Objective 910110 Taxation
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
HERDC collection year 2009
Copyright notice ©2009, Economics Bulletin
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Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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