Economics at your fingertips  

Evasion fiscale et croissance: un cadre théorique simple

Leila Ali Aga and Patrick Villieu ()

Revue française d'économie, 2016, vol. Volume XXXI, issue 2, 27-57

Abstract: This paper presents an endogenous growth model with productive public spending and tax evasion. Corrupt tax officials deliver corruption services allowing households to partially evade taxes. Therefore, corruption induces a a loss of resources for public finances. To reduce this loss, the government can implement anti-corruption policies or increase tax-rates. We especially highlight the existence of a nonlinear relationship between corruption and growth. Effectively, the fight against corruption may have, in some configurations, a cost in terms of growth, illustrating some ??paradoxes?? raised by recent empirical literature on the issue.

Date: 2016
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link) (application/pdf) (text/html)

Related works:
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:

Access Statistics for this article

More articles in Revue française d'économie from Presses de Sciences-Po
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().

Page updated 2019-08-20
Handle: RePEc:cai:rferfe:rfe_162_0027