モリモト　ケイイチ   MORIMOTO KEIICHI   盛本　圭一    所属   明治大学  政治経済学部    職種   専任教授
言語種別	日本語
発行・発表の年月	2025/04
形態種別	その他
標題	Optimal taxation and auditing in an endogenous growth model with tax evasion
執筆形態	共著(筆頭者以外)
掲載誌名	Social Science Research Network eLibrary
掲載区分	国外
出版社・発行元	Elsevier
巻・号・頁	abstract_id=5211886
担当区分	最終著者,責任著者
著者・共著者	Kohei Furuya, Keiichi Morimoto
概要	This paper analyzes the optimal combination of taxation and auditing in a growing economy with public capital accumulation and tax evasion. Unlike existing studies that treat audit expenditures exogenously, we consider optimal policies that incorporate long-run growth as well as the relationship between audit expenditures and the efficiency of public capital production. When the efficiency of public capital production is high, the relationship between audit expenditures and optimal tax rates is even qualitatively different from existing models, with a positive relationship between the two. Meanwhile, the high optimal tax rate of over 40% suggested by existing studies on tax evasion and optimal taxation in growing economies is also supported by the present model calibrated to developed economies.
researchmap用URL	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5211886