Theoretical and Applied Economics
No. 1 / 2016 (606), Spring
A theoretical examination of tax evasion among the self-employed
Armstrong State University, Savannah, GA USA
Abstract. Informal activities are looked upon by most governments as a loss in potential revenue. An extension of the Ramsey model is presented that includes an income tax and a parameter that allows for the evasion of part or all of those taxes. The model shows the decrease in government revenue and long term levels of consumption and capital. However, the growth rate of capital and consumption remains unaffected by informal activities. The model does not include any assumptions about how individuals will choose to spend the money they save by evading taxes.
Keywords: Tax Evasion, Self-Employment, Long-run growth, Ramsey-Cass-Koopman, Optimal Growth, Entrepreneurship
Contents
- Female entrepreneurial activity in Romania
Annamária DÉZSI-BENYOVSZKI
Tünde Petra SZABÓ
Ágnes NAGY
- Analysis of the causal link between wages
and prices in UK
Adriatik HOXHA
- Assessing the regional development degree – step one: Calibrating the polar diagram
Cătălin Daniel DUMITRICĂ
Teodora I. BIŢOIU
Dragoş DINCĂ
- The relationship between output and asset prices:
A time – and frequency – varying approach
Chi-Wei SU
Zong-Liang YAO
Hsu-Ling CHANG
- Territorial patterns of development
in the European Union
Mădălina AVRAM
Constantin POSTOIU
- Nexus between defense expenditure and economic growth
in BRIC economies: An empirical investigation
Devi Prasad DASH
Debi Prasad BAL
Manoranjan SAHOO
- Efficiency, non-linearity and chaos: evidences from BRICS
foreign exchange markets
Anoop S. KUMAR
Bandi KAMAIAH
- A theoretical examination of tax evasion
among the self-employed
Dennis BARBER III
- Long-term effects of the investments dynamics in Romania
in the post-accession period – a regional approach
Anca DACHIN
Georgiana MORARU
- A utility based theoretical model
for the income-life expectancy curve
Kaan ÖĞÜT
Çağlar YURTSEVEN
- Essentials aspects on macroeconomic variables
and their correlations
Constantin ANGHELACHE
Alexandru MANOLE
Mădălina Gabriela ANGHEL
Aurelian DIACONU
- Macroeconomic strategies for the prevention
of economic and financial crisis
Cătălin-Emilian HUIDUMAC-PETRESCU
Alexandru Cătălin POPA
- Does tourism affect economic growth in Indian states?
Evidence from panel ARDL model
Lingaraj MALLICK
Ummalla MALLESH
Jaganath BEHERA
- Sovereign debt crisis.
From challenges to solutions
Elena Raluca MOISESCU (DUICAN)
Andrei GIURESCU
- International trade and tourism for Mediterranean countries:
A panel causality analysis
Ceyhun Can OZCAN
- Economic freedom index and stock returns in Malaysia
Devinaga RASIAH
Tay Lee YING
Sakiru Adebola SOLARIN
- How budget deficit and current account deficit
are interrelated in Indian economy
U.J. BANDAY
Ranjan ANEJA
- Study regarding the influence of the endogenous
and exogenous factors on credit institution’s return on assets
Maria-Daciana RODEAN (COZMA)
Nicolae BALTEŞ