Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/22329| DC Field | Value | Language |
|---|---|---|
| dc.creator | Lin,Wen-Zhung;楊建成 | en_US |
| dc.date | 2001-11 | en_US |
| dc.date.accessioned | 2009-01-06T07:24:31Z | - |
| dc.date.available | 2009-01-06T07:24:31Z | - |
| dc.date.issued | 2009-01-06T07:24:31Z | - |
| dc.identifier.uri | https://nccur.lib.nccu.edu.tw/handle/140.119/22329 | - |
| dc.description.abstract | This paper extends the portfolio choice model of tax evasion from a static to a dynamic setting. It is shown that while higher tax rates repress tax evasion in the static model, they encourage tax evasion in the dynamic model. We explore a ovel implication of this result and show that while growth is decreasing in tax rates in the absence of tax evasion, it is U-shaped in tax ates in the presence of tax evasion. | - |
| dc.format | application/ | en_US |
| dc.language | en | en_US |
| dc.language | en-US | en_US |
| dc.language.iso | en_US | - |
| dc.relation | Journal of Economic Dynamics and Control,25(11),1827-1840 | en_US |
| dc.subject | Tax evasion;Portfolio choice;Economic growth | - |
| dc.title | A Dynamic Portfolio Choice Model of Tax Evasion | en_US |
| dc.type | article | en |
| item.languageiso639-1 | en_US | - |
| item.openairetype | article | - |
| item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
| item.fulltext | With Fulltext | - |
| item.grantfulltext | open | - |
| item.cerifentitytype | Publications | - |
| Appears in Collections: | 期刊論文 | |
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