dc.creator (作者) | Lin,Wen-Zhung;楊建成 | en_US |
dc.date (日期) | 2001-11 | en_US |
dc.date.accessioned | 6-Jan-2009 15:24:31 (UTC+8) | - |
dc.date.available | 6-Jan-2009 15:24:31 (UTC+8) | - |
dc.date.issued (上傳時間) | 6-Jan-2009 15:24:31 (UTC+8) | - |
dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/22329 | - |
dc.description.abstract (摘要) | 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 (關聯) | Journal of Economic Dynamics and Control,25(11),1827-1840 | en_US |
dc.subject (關鍵詞) | Tax evasion;Portfolio choice;Economic growth | - |
dc.title (題名) | A Dynamic Portfolio Choice Model of Tax Evasion | en_US |
dc.type (資料類型) | article | en |