Tax avoidance, human capital accumulation and economic growth

María Jesús Freire-Serén, Judith Panadés i Martí

Research output: Contribution to journalArticleResearchpeer-review

7 Citations (Scopus)


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.

Original languageEnglish
Pages (from-to)22-29
Number of pages8
JournalEconomic Modelling
Issue number1
Publication statusPublished - 1 Jan 2013


  • Economic growth
  • Tax avoidance
  • Tax non compliance


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