Tax Evasion in an Open Economy
Georg Tillmann
FinanzArchiv: Public Finance Analysis, 2001, vol. 57, issue 2, 155-181
Abstract:
We consider a model where agents can invest their wealth at home and abroad. The resulting capital income is taxed by withholding taxes which are smaller than the final income tax rate. Therefore, evasion of capital income is advantageous. We look into the optimal portfolio decision and the evading behaviour of an agent when tax rates are changed. More-over, we examine which governmental instrument is best suited to fight tax evasion and flight of capital to foreign countries.
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2001
References: Add references at CitEc
Citations:
Downloads: (external link)
https://www.mohrsiebeck.com/en/article/tax-evasion ... 16280015221012904959
Fulltext access is included for subscribers to the printed version.
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: https://EconPapers.repec.org/RePEc:mhr:finarc:urn:sici:0015-2218(200103)57:2_155:teiaoe_2.0.tx_2-n
Ordering information: This journal article can be ordered from
Mohr Siebeck GmbH & Co. KG, P.O.Box 2040, 72010 Tübingen, Germany
Access Statistics for this article
FinanzArchiv: Public Finance Analysis is currently edited by Alfons Weichenrieder, Ronnie Schöb and Jean-François Tremblay
More articles in FinanzArchiv: Public Finance Analysis from Mohr Siebeck, Tübingen
Bibliographic data for series maintained by Thomas Wolpert ().