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Tax Evasion and Portfolio Decisions

Author

Listed:
  • Landskroner, Yoram
  • Paroush, J
  • Swary, Itzhak

Abstract

This paper extends the literature on tax evasion under uncertainty by considering not only the uncertain prospect of an audit, but also a risky capital asset. Tax evasion is considered as a risky investment and the decision about it is part of a portfolio decision of the individual. The individual decides about an investment in a riskless financial asset, a risky financial asset, as well as tax evasion. The effect of risk, risk aversion, the income tax rate, and "enforcement" parameters are considered.

Suggested Citation

  • Landskroner, Yoram & Paroush, J & Swary, Itzhak, 1990. "Tax Evasion and Portfolio Decisions," Public Finance = Finances publiques, , vol. 45(3), pages 409-422.
    • Handle: RePEc:pfi:pubfin:v:45:y:1990:i:3:p:409-22
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    Citations

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    Cited by:

    1. Jordi Caballé & Judith Panadés, 2007. "Tax Rates, Tax Evasion, and Growth in a Multi-period Economy," Hacienda Pública Española / Review of Public Economics, IEF, vol. 183(4), pages 67-80, december.
    2. Cécile Bazart, 2002. "Les comportements de fraude fiscale. Le face à face contribuables — administration fiscale," Revue Française d'Économie, Programme National Persée, vol. 16(4), pages 171-212.
    3. Carlos Bethencourt & Lars Kunze, 2019. "Tax evasion, social norms, and economic growth," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(2), pages 332-346, April.
    4. Panades, Judith, 2001. "Tax evasion and Ricardian equivalence," European Journal of Political Economy, Elsevier, vol. 17(4), pages 799-815, November.
    5. Laszlo Goerke, 2007. "Corporate and personal income tax declarations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(3), pages 281-292, June.
    6. Manoj Atolia, 2003. "An OLG Model of Tax Evasion with Public Capital," Working Papers wp2003_04_01, Department of Economics, Florida State University.
    7. Levaggi, Rosella & Menoncin, Francesco, 2016. "Optimal dynamic tax evasion: A portfolio approach," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 115-129.
    8. Jordi Caball?Author-Email: Jordi.Caballe@uab.es & Judith Panad?, 2001. "On the Relation between Tax Rates and Evasion in a Multi-period Economy," UFAE and IAE Working Papers 500.01, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
    9. Manoj Atolia, 2010. "Public Investment, Tax Evasion, And The Welfare Effects Of A Tariff Reform," Contemporary Economic Policy, Western Economic Association International, vol. 28(2), pages 219-239, April.

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