Tax avoidance, human capital accumulation and economic growth

María Jesús Freire-Serén; Judith Panadés i Martí

doi:10.1016/j.econmod.2012.08.021

Tax avoidance, human capital accumulation and economic growth

María Jesús Freire-Serén, Judith Panadés i Martí

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Human capital accumulation may negatively affect economic growth by increasing tax avoidance and reducing effective tax rates and productive public investment. This paper analyzes how the endogenous feedback between human capital accumulation and tax avoidance affects economic growth and macroeconomic dynamics. Our findings show that this interaction produces remarkable growth and welfare effects.

Idioma original	Anglès
Pàgines (de-a)	22-29
Nombre de pàgines	8
Revista	Economic Modelling
Volum	30
Número	1
DOIs	https://doi.org/10.1016/j.econmod.2012.08.021 https://doi.org/10.1016/j.econmod.2012.08.021
Estat de la publicació	Publicada - 1 de gen. 2013

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title = "Tax avoidance, human capital accumulation and economic growth",

abstract = "Human capital accumulation may negatively affect economic growth by increasing tax avoidance and reducing effective tax rates and productive public investment. This paper analyzes how the endogenous feedback between human capital accumulation and tax avoidance affects economic growth and macroeconomic dynamics. Our findings show that this interaction produces remarkable growth and welfare effects.",

keywords = "Economic growth, Tax avoidance, Tax non compliance",

author = "Freire-Ser{\'e}n, {Mar{\'i}a Jes{\'u}s} and {Panad{\'e}s i Mart{\'i}}, Judith",

year = "2013",

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doi = "10.1016/j.econmod.2012.08.021",

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AU - Freire-Serén, María Jesús

AU - Panadés i Martí, Judith

PY - 2013/1/1

Y1 - 2013/1/1

N2 - Human capital accumulation may negatively affect economic growth by increasing tax avoidance and reducing effective tax rates and productive public investment. This paper analyzes how the endogenous feedback between human capital accumulation and tax avoidance affects economic growth and macroeconomic dynamics. Our findings show that this interaction produces remarkable growth and welfare effects.

AB - Human capital accumulation may negatively affect economic growth by increasing tax avoidance and reducing effective tax rates and productive public investment. This paper analyzes how the endogenous feedback between human capital accumulation and tax avoidance affects economic growth and macroeconomic dynamics. Our findings show that this interaction produces remarkable growth and welfare effects.

KW - Economic growth

KW - Tax avoidance

KW - Tax non compliance

UR - http://www.scopus.com/inward/record.url?scp=84867586346&partnerID=8YFLogxK

U2 - 10.1016/j.econmod.2012.08.021

DO - 10.1016/j.econmod.2012.08.021

M3 - Article

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JO - Economic Modelling

JF - Economic Modelling

IS - 1

ER -

Tax avoidance, human capital accumulation and economic growth

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