A Brief Note on Tax Evasion and Tax Collection

Hong-Yih Chu and Tai-Yung Kam

Public Finance = Finances publiques, 2008, vol. 55, issue 1-2, 82-85

Abstract: Previous studies asserted that if we consider the demand side only, a rise in tax evasion definitively leads to a loss in tax revenue. However, those studies on tax evasion and tax collections did not specify the relation between changes in output and level of investment. This paper fills that gap by demonstrating that even if we do not consider the supply side, when investment expenditures depend on the interest rate as well as income, a rise in tax evasion may still have a positive effect on tax revenue.

Date: 2008
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:pfi:pubfin:v:55:y:2008:i:1-2:p:82-85

Access Statistics for this article

More articles in Public Finance = Finances publiques
Bibliographic data for series maintained by Christopher F. Baum ().