Tax evasion, human capital, and productivity-induced tax rate reduction

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11640%2F14%3A00439522" target="_blank" >RIV/00216208:11640/14:00439522 - isvavai.cz</a>
Alternative codes found
RIV/67985998:_____/14:00428092
Result on the web
<a href="http://dx.doi.org/10.1086/675328" target="_blank" >http://dx.doi.org/10.1086/675328</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1086/675328" target="_blank" >10.1086/675328</a>

Result language
angličtina
Original language name
Tax evasion, human capital, and productivity-induced tax rate reduction
Original language description
Growth in the human capital sector's productivity explains in part how US postwar growth and welfare could have increased while US tax rates declined. Modeling tax evasion within an endogenous growth model with human capital, an upward trend in goods andhuman capital sectors gradually decreases tax evasion and allows for tax rate reduction. Using estimated goods and human capital sectoral productivities, the model explains 30 percent of the actual decline in a weighted average of postwar US top marginal personal and corporate tax rates.
Czech name
—
Czech description
—

Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
—

Project
<a href="/en/project/GA13-34096S" target="_blank" >GA13-34096S: Banking, Growth, and Business Cycles: the Role of Shocks, Crises, and Trade</a><br>
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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