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dc.contributor.authorGoerke, Laszloen_US
dc.date.accessioned2012-02-14en_US
dc.date.accessioned2012-02-15T17:37:00Z-
dc.date.available2012-02-15T17:37:00Z-
dc.date.issued2012en_US
dc.identifier.urihttp://hdl.handle.net/10419/55322-
dc.description.abstractA 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.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper: Public Finance 3719en_US
dc.subject.jelH24en_US
dc.subject.jelH26en_US
dc.subject.jelI20en_US
dc.subject.ddc330en_US
dc.subject.keywordhuman capitalen_US
dc.subject.keywordincome taxen_US
dc.subject.keywordtax evasionen_US
dc.subject.stwBildungsinvestitionen_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwSteuerfluchten_US
dc.subject.stwTheorieen_US
dc.titleHuman capital formation and tax evasionen_US
dc.typeWorking Paperen_US
dc.identifier.ppn685263843en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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