Tax avoidance, human capital accumulation and economic growth

María Jesús Freire-Seren and Judith Panadés i Martí

Economic Modelling, 2013, vol. 30, issue C, 22-29

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: Tax avoidance; Tax non compliance; Economic growth (search for similar items in EconPapers)
JEL-codes: E62 H26 O30 O40 O41 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (1)

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Related works:
Working Paper: Tax Avoidance, Human Capital Accumulation and Economic Growth (2015)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecmode:v:30:y:2013:i:c:p:22-29

DOI: 10.1016/j.econmod.2012.08.021

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