@article{oai:nagoya.repo.nii.ac.jp:00008982,
 author = {加藤, 秀弥 and KATO, Hideya},
 issue = {3},
 journal = {経済科学},
 month = {Dec},
 note = {This paper presents an endogenous growth model with tax evasion where government expenditures affect production.  An individual evades a tax so as to maximize his or her utility, the tax authority controls the detection probability to maximize net tax revenue, and the government chooses the income tax rate to maximize individuals’ utility.  The main conclusions are as follows.  First, the optical income tax rate with tax evasion is higher than that without tax evasion.  Second, the rise in a cost parameter of detection for the tax evasion raises the income tax rate and the detection probability and lowers the growth rate.  Third, the rise in the penalty for tax evasion lowers the income tax rate and the detection probability and raises the growth rate.},
 pages = {43--56},
 title = {内生的成長モデルにおける脱税と経済成長},
 volume = {52},
 year = {2004}
}