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• W2131006507 abstract "This paper extends the portfolio choice model of tax evasion from a static to a dynamic setting. It is shown that while higher tax rates repress tax evasion in the static model, they encourage tax evasion in the dynamic model. We explore a novel implication of this result and show that while growth is decreasing in tax rates in the absence of tax evasion, it is U-shaped in tax rates in the presence of tax evasion." @default.
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• W2131006507 date "2001-11-01" @default.
• W2131006507 modified "2023-09-26" @default.
• W2131006507 title "A dynamic portfolio choice model of tax evasion: Comparative statics of tax rates and its implication for economic growth" @default.
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• W2131006507 doi "https://doi.org/10.1016/s0165-1889(99)00081-0" @default.
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