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Barcelona GSE Working Paper No. 599

Title: Tax Avoidance, Human Capital Accumulation and Economic Growth
Authors: María Jesús Freire-Serén, Judith Panadés i Martí
Date: 31-12-2011
Keywords: tax avoidance, tax non-compliance, Economic growth
JEL Codes: E62, H26, O30, O40, O41
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.
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