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
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