Tax avoidance, human capital accumulation and economic growth

María Jesús Freire-Serén; Judith Panadés i Martí

doi:https://doi.org/10.1016/j.econmod.2012.08.021

Tax avoidance, human capital accumulation and economic growth

María Jesús Freire-Serén, Judith Panadés i Martí

Research output: Contribution to journal › Article › Research › peer-review

5 Citations (Scopus)

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.

Original language	English
Pages (from-to)	22-29
Number of pages	8
Journal	Economic Modelling
Volume	30
Issue number	1
DOIs	https://doi.org/10.1016/j.econmod.2012.08.021 https://doi.org/10.1016/j.econmod.2012.08.021
Publication status	Published - 1 Jan 2013

Keywords

Economic growth
Tax avoidance
Tax non compliance

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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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",

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AU - Panadés i Martí, Judith

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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

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Tax avoidance, human capital accumulation and economic growth

Abstract

Keywords

UN SDGs

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