|
EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/55322
|
| | |
| Title: | | Human capital formation and tax evasion  |
| Authors: | | Goerke, Laszlo |
| Issue Date: | | 2012 |
| Series/Report no.: | | CESifo working paper: Public Finance 3719 |
| Abstract: | | A strictly risk-averse individual with an exogenous gross income in period one can acquire human capital in the same period and evade taxes. Period-two income rises with educational investments in period one and can also be hidden from tax authorities. It is shown that a greater tax deductibility of educational investments and higher individual ability induce a positive correlation between tax evasion and educational investments in period two, whereas the relationship in period one is ambiguous. These theoretical predictions can explain diverse empirical findings on the correlation between education and tax evasion. |
| Subjects: | | human capital income tax tax evasion |
| JEL: | | H24 H26 I20 |
| Document Type: | | Working Paper |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
|
| |
| | |
Download bibliographical data as:
BibTeX
|
| |
Share on:http://hdl.handle.net/10419/55322
|
Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.
|