دانلود مقاله ISI انگلیسی شماره 47788
عنوان فارسی مقاله

رشد اقتصادی، فساد و فرار مالیاتی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
47788 2011 12 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Economic growth, corruption and tax evasion
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Economic Modelling, Volume 28, Issues 1–2, January–March 2011, Pages 489–500

کلمات کلیدی
فساد - فرار از پرداخت - درآمدهای مالیاتی - رشد اقتصادی
پیش نمایش مقاله
پیش نمایش مقاله رشد اقتصادی، فساد و فرار مالیاتی

چکیده انگلیسی

In this paper, we explore tax revenues in a regime of widespread corruption in a growth model. We develop a Ramsey model of economic growth with a rival but non-excludable public good which is financed by taxes which can be evaded via corrupt tax inspectors. We prove that the relationship between the tax rate and tax collection, in a dynamic framework, is not unique, but is different depending on the relevance of the “shame effect”. We show that in all three cases — “low, middle and high shame” countries, the growth rate increases as the tax rate increases up to a threshold value, after which the growth rate begins to decrease as the tax rate increases. But, for intermediate tax rates, the rate of growth for “low shame” countries is lower than that of “uniform shame” countries which is, in turn, lower than that of “high shame” countries. This happens because the growth rate is more sensitive to variations of t in an honest country rather than in a corrupt country.

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