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.

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Year of publication:	2013-06-29
Authors:	Chatzimichael, Konstantinos ; Kalaitzidakis, Pantelis ; Tzouvelekas, Vangelis
Institutions:	Department of Economics, University of Crete
Subject:	statutory tax rate \| tax monitoring \| tax evasion \| GDP growth

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Extent:	application/pdf
Series:	Working Papers.
Type of publication:	Book / Working Paper
Notes:	Number 1308 12 pages
Classification:	H21 - Efficiency; Optimal Taxation ; H26 - Tax Evasion ; H54 - Infrastructures; Other Public Investment and Capital Stock
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010815157