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Capital Income Tax Evasion and Welfare Levels in an Overlapping Generations Model
http://hdl.handle.net/2237/11925
http://hdl.handle.net/2237/119254785b5f8-3f4d-44a6-a23e-a4a4d5bc51dd
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paperE05-1.pdf Paper (319.9 kB)
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CommentE05-1.pdf Comment (13.7 kB)
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AbstractE05-1.pdf Abstract (12.3 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2009-07-16 | |||||
| タイトル | ||||||
| タイトル | Capital Income Tax Evasion and Welfare Levels in an Overlapping Generations Model | |||||
| 言語 | en | |||||
| 著者 |
Kato, Hideya
× Kato, Hideya× Yanagihara, Mitsuyoshi |
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| アクセス権 | ||||||
| アクセス権 | open access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Tax evasion | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Capital income tax | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Capital accumulation | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Overlappinggenerations model JEL classification: | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | We construct an overlapping-generations model where individuals evade capital income tax, imposed on their savings and carry out the long-run analysis, as well as the short-run analysis. We consider that the detection probability depends on the amount of undeclared savings, the interest rate and the detection probability parameter. It is shown that a rise in the capital income tax rate (the detection probability parameter or the penalty rate) lowers (raises) capital stock both in the short- and the long-run. The change in undeclared savings depends on this indirect effect, in addition to the direct effects of such parameters. It is also found that, as opposed to the results of static models, a rise in the tax rate (the detection probability parameter or the penalty rate) can increase welfare in the short-run (the long-run). | |||||
| 言語 | en | |||||
| 出版者 | ||||||
| 出版者 | 名古屋大学大学院経済学研究科附属国際経済政策研究センター | |||||
| 言語 | ja | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| 資源タイプ | ||||||
| 資源 | http://purl.org/coar/resource_type/c_6501 | |||||
| タイプ | departmental bulletin paper | |||||
| 出版タイプ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| 書誌情報 |
en : Economic Research Center Discussion Paper 号 E05-1, 発行日 2005-01 |
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| フォーマット | ||||||
| 値 | application/pdf | |||||
| フォーマット | ||||||
| 値 | application/pdf | |||||
| フォーマット | ||||||
| 値 | application/pdf | |||||
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| 値 | publisher | |||||
| シリーズ | ||||||
| 関連名称 | E-Series;E05-1 | |||||
| URI | ||||||
| 識別子 | http://hdl.handle.net/2237/11925 | |||||
| 識別子タイプ | HDL | |||||
