A Dynamic Portfolio Choice Model of Tax Evasion

Title	A Dynamic Portfolio Choice Model of Tax Evasion
Creator	Lin,Wen-Zhung;楊建成
Key Words	Tax evasion;Portfolio choice;Economic growth
Date	2001-11
Date Issued	6-Jan-2009 15:24:31 (UTC+8)
Summary	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.
Relation	Journal of Economic Dynamics and Control,25(11),1827-1840
Type	article

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