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   専任准教授
言語種別	英語
発行・発表の年月	2023/04
形態種別	学術雑誌
査読	査読あり
標題	Tax evasion and optimal corporate income tax rates in a growing economy
執筆形態	共著(筆頭者以外)
掲載誌名	Macroeconomic Dynamics
掲載区分	国外
出版社・発行元	Cambridge University Press
巻・号・頁	27(3),pp.743-769
担当区分	責任著者
著者・共著者	Takeo Hori, Noritaka Maebayashi, Keiichi Morimoto
概要	We explore how tax evasion by firms affects the growth- and welfare-maximizing rates of corporate income tax (CIT) in an endogenous growth model with productive public service. We show that the negative effect of CIT on growth is mitigated in the presence of tax evasion. This increases the benefit of raising the CIT rate for public service provision. Thus, in contrast to Barro (1990), the optimal tax rate is higher than the output elasticity of public service. Through numerical exercises, we demonstrate that the role of tax evasion by firms is quantitatively significant.
DOI	10.1017/S1365100521000638