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.
Contents
Female entrepreneurial activity in Romania
Analysis of the causal link between wages and prices in UK
Assessing the regional development degree – step one: Calibrating the polar diagram
The relationship between output and asset prices: A time – and frequency – varying approach
Territorial patterns of development in the European Union
Nexus between defense expenditure and economic growth in BRIC economies: An empirical investigation
Efficiency, non-linearity and chaos: evidences from BRICS foreign exchange markets
A theoretical examination of tax evasion among the self-employed
Long-term effects of the investments dynamics in Romania in the post-accession period – a regional approach
A utility based theoretical model for the income-life expectancy curve
Essentials aspects on macroeconomic variables and their correlations
Determinants of the Hungarian forint/ US dollar exchange rate
Macroeconomic strategies for the prevention of economic and financial crisis
Does tourism affect economic growth in Indian states? Evidence from panel ARDL model
Sovereign debt crisis. From challenges to solutions
International trade and tourism for Mediterranean countries: A panel causality analysis
Economic freedom index and stock returns in Malaysia
How budget deficit and current account deficit are interrelated in Indian economy
Study regarding the influence of the endogenous and exogenous factors on credit institution’s return on assets
Effects of oil returns and external debt on the government investment: A case study of Syria