Tax Evasion and Portfolio Decisions

Yoram Landskroner, J Paroush and Itzhak Swary

Public Finance = Finances publiques, 1990, vol. 45, issue 3, 409-22

Abstract: This paper extends the literature on tax evasion under uncertainty by considering not only the uncertain prospect of an audit, but also a risky capital asset. Tax evasion is considered as a risky investment and the decision about it is part of a portfolio decision of the individual. The individual decides about an investment in a riskless financial asset, a risky financial asset, as well as tax evasion. The effect of risk, risk aversion, the income tax rate, and "enforcement" parameters are considered.

Date: 1990
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Persistent link: https://EconPapers.repec.org/RePEc:pfi:pubfin:v:45:y:1990:i:3:p:409-22

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