Tax evasion and optimal corporate income tax rates in a growing economy
Year of publication: |
2023
|
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Authors: | Hori, Takeo ; Maebayashi, Noritaka ; Morimoto, Keiichi |
Published in: |
Macroeconomic dynamics. - Cambridge : Cambridge Univ. Press, ISSN 1469-8056, ZDB-ID 1501533-6. - Vol. 27.2023, 3, p. 743-769
|
Subject: | Corporate income tax | growth | tax evasion | welfare | Theorie | Theory | Körperschaftsteuer | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Optimale Besteuerung | Optimal taxation |
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