Please use this identifier to cite or link to this item: https://hdl.handle.net/20.500.14279/14289
Title: Tax evasion, tax monitoring expenses and economic growth: an empirical analysis in OECD countries
Authors: Chatzimichael, Konstantinos 
Kalaitzidakis, Pantelis 
Tzouvelekas, Vangelis 
Major Field of Science: Social Sciences
Field Category: Economics and Business
Keywords: Statutory tax rate;Tax monitoring;Tax evasion;GDP growth
Issue Date: 15-Jul-2019
Source: Empirical Economics, 2019, vol. 57, no. 1, pp. 285–300
Volume: 57
Issue: 1
Start page: 285
End page: 300
Journal: Empirical economics 
Abstract: Using a standard endogenous growth model with public capital accumulation enriched with tax evasion (Roubini and Sala-i-Martin in J Monet Econ 35:275–301, 1995) developed by Kafkalas et al. (Eur Econ Rev 70:438–453, 2014), we provide empirical evidence on the relationship between aggregate output growth, announced tax rate and tax monitoring expenses for a set of 32 OECD countries during the 2000–2007 period. Our results indicate that high announced tax rates above the elasticity of public capital and excess expenses on tax auditing as means of reducing tax evasion are not effective deepening the recession.
ISSN: 14358921
DOI: 10.1007/s00181-018-1441-8
Rights: © Springer
Type: Article
Affiliation : Cyprus University of Technology 
University of Crete 
The Rimini Centre for Economic Analysis 
Publication Type: Peer Reviewed
Appears in Collections:Άρθρα/Articles

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