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dc.contributor.authorGoerke, Laszloen
dc.date.accessioned2012-02-14-
dc.date.accessioned2012-02-15T17:37:00Z-
dc.date.available2012-02-15T17:37:00Z-
dc.date.issued2012-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x3719en
dc.subject.jelH24en
dc.subject.jelH26en
dc.subject.jelI20en
dc.subject.ddc330en
dc.subject.keywordhuman capitalen
dc.subject.keywordincome taxen
dc.subject.keywordtax evasionen
dc.subject.stwBildungsinvestitionen
dc.subject.stwEinkommensteueren
dc.subject.stwSteuerfluchten
dc.subject.stwTheorieen
dc.titleHuman capital formation and tax evasion-
dc.typeWorking Paperen
dc.identifier.ppn685263843en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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