dc.contributor.author |
Gupta, Rangan
|
|
dc.contributor.author |
Ziramba, Emmanuel
|
|
dc.date.accessioned |
2010-04-13T06:18:39Z |
|
dc.date.available |
2010-04-13T06:18:39Z |
|
dc.date.issued |
2009 |
|
dc.description.abstract |
PURPOSE: This paper aims at developing a theoretical model of a world economy characterized by tax evasion. It seeks to analyze whether financial repression can be explained by tax evasion.
DESIGN/METHODOLOGY/APPROACH: The analysis is performed in overlapping generations dynamic general equilibrium endogenous monetary growth models.
FINDINGS: The paper shows that higher degree of tax evasion within a country, resulting from a higher level of corruption and a lower penalty rate, yields higher degrees of financial repression.
PRACTICAL IMPLICATIONS: Financial repression can be explained by tax evasion but under specific conditions.
ORIGINALITY/VALUE: This is the first attempt to analyze financial repression and tax evasion in an endogenous growth model. |
en |
dc.identifier.citation |
Gupta, R & Ziramba, E 2009, 'Tax evasion and financial repression: a reconsideration using endogenous growth models', Journal of Economic Studies, vol. 36, no. 6, pp. 660-674. [http://www.emeraldinsight.com/0144-3585.htm] |
en |
dc.identifier.issn |
0144-3585 |
|
dc.identifier.uri |
http://hdl.handle.net/2263/13879 |
|
dc.language.iso |
en |
en |
dc.publisher |
Emerald |
en |
dc.rights |
Emerald |
en |
dc.subject |
Financial repression |
en |
dc.subject |
Underground economy |
en |
dc.subject |
World economics |
en |
dc.subject.lcsh |
Tax evasion |
en |
dc.subject.lcsh |
Macroeconomics |
en |
dc.subject.lcsh |
Endogenous growth (Economics) |
en |
dc.subject.lcsh |
Tax planning |
en |
dc.title |
Tax evasion and financial repression : a reconsideration using endogenous growth models |
en |
dc.type |
Postprint Article |
en |