Tax evasion, tax monitoring expenses and economic growth: an empirical analysis in OECD countries

被引：0

作者：

Chatzimichael, Konstantinos ^{[1
]}

Kalaitzidakis, Pantelis ^{[2
,3
]}

Tzouvelekas, Vangelis ^{[2
]}

机构：

[1] Cyprus Univ Technol, Dept Commerce Finance & Shipping, Sp Araouzou 118, Limassol, Cyprus

[2] Univ Crete Univ Campus, Fac Social Sci, Dept Econ, Rethimnon 74100, Crete, Greece

[3] Rimini Ctr Econ Anal, Rimini, Italy

来源：

EMPIRICAL ECONOMICS | 2019年 / 57卷 / 01期

关键词：

Statutory tax rate; Tax monitoring; Tax evasion; GDP growth; MODEL;

D O I：

10.1007/s00181-018-1441-8

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Using a standard endogenous growth model with public capital accumulation enriched with tax evasion (Roubini and Sala-i-Martin in J Monet Econ 35:275-301, 1995) developed by Kafkalas et al. (Eur Econ Rev 70:438-453, 2014), we provide empirical evidence on the relationship between aggregate output growth, announced tax rate and tax monitoring expenses for a set of 32 OECD countries during the 2000-2007 period. Our results indicate that high announced tax rates above the elasticity of public capital and excess expenses on tax auditing as means of reducing tax evasion are not effective deepening the recession.

引用

页码：285 / 300

页数：16

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