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題名 A Dynamic Portfolio Choice Model of Tax Evasion
作者 Lin,Wen-Zhung;楊建成
關鍵詞 Tax evasion;Portfolio choice;Economic growth
日期 2001-11
上傳時間 6-一月-2009 15:24:31 (UTC+8)
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.
關聯 Journal of Economic Dynamics and Control,25(11),1827-1840
資料類型 article
dc.creator (作者) Lin,Wen-Zhung;楊建成en_US
dc.date (日期) 2001-11en_US
dc.date.accessioned 6-一月-2009 15:24:31 (UTC+8)-
dc.date.available 6-一月-2009 15:24:31 (UTC+8)-
dc.date.issued (上傳時間) 6-一月-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 enen_US
dc.language en-USen_US
dc.language.iso en_US-
dc.relation (關聯) Journal of Economic Dynamics and Control,25(11),1827-1840en_US
dc.subject (關鍵詞) Tax evasion;Portfolio choice;Economic growth-
dc.title (題名) A Dynamic Portfolio Choice Model of Tax Evasionen_US
dc.type (資料類型) articleen