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Barcelona GSE Working Papers Series
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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. | | Download this working paper in PDF format (605.35 Kb) |  List of all recent working papers |
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