Tax avoidance, human capital accumulation and economic growth

C-Tier
Journal: Economic Modeling
Year: 2013
Volume: 30
Issue: C
Pages: 22-29

Authors (2)

Freire-Serén, María Jesús (Universidade de Vigo) Panadés i Martí, Judith (not in RePEc)

Score contribution per author:

0.503 = (α=2.01 / 2 authors) × 0.5x C-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

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.

Technical Details

RePEc Handle
repec:eee:ecmode:v:30:y:2013:i:c:p:22-29
Journal Field
General
Author Count
2
Added to Database
2026-01-25