Tax Avoidance, Human Capital Accumulation and Economic Growth

María Jesús Freire-Serén and Judith Panadés
Authors registered in the RePEc Author Service: María Jesús Freire-Seren

No 599, Working Papers from Barcelona School of Economics

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 (search for similar items in EconPapers)
JEL-codes: E62 H26 O30 O40 O41 (search for similar items in EconPapers)
Date: 2015-09
New Economics Papers: this item is included in nep-acc, nep-dge, nep-fdg, nep-iue, nep-mac and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://bw.bse.eu/wp-content/uploads/2015/09/599-file.pdf (application/pdf)

Related works:
Journal Article: Tax avoidance, human capital accumulation and economic growth (2013)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bge:wpaper:599

Access Statistics for this paper

More papers in Working Papers from Barcelona School of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Bruno Guallar ().