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

0439522 - NHU-C 2015 RIV US eng J - Článek v odborném periodiku
Gillman, M. - Kejak, Michal
Tax evasion, human capital, and productivity-induced tax rate reduction.
Journal of Human Capital. Roč. 8, č. 1 (2014), s. 42-79. ISSN 1932-8575. E-ISSN 1932-8664
Grant ostatní: UK(CZ) UNCE 204005/2012
Institucionální podpora: PRVOUK-P23
Klíčová slova: tax evasion * human capital * tax rates and tables
Kód oboru RIV: AH - Ekonomie
Impakt faktor: 0.600, rok: 2014

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 and human 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.
Trvalý link: http://hdl.handle.net/11104/0244172