Tax avoidance, human capital accumulation and economic growth

Human 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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Year of publication:	2013
Authors:	Freire-Serén, María Jesús ; Panadés i Martí, Judith
Published in:	Economic Modelling. - Elsevier, ISSN 0264-9993. - Vol. 30.2013, C, p. 22-29
Publisher:	Elsevier
Subject:	Tax avoidance \| Tax non compliance \| Economic growth

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Type of publication:	Article
Classification:	E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; H26 - Tax Evasion ; O30 - Technological Change; Research and Development. General ; O40 - Economic Growth and Aggregate Productivity. General ; O41 - One, Two, and Multisector Growth Models
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011048688