SFB 303 Discussion Paper No. A - 378
Author: Tillmann, Georg
Title: Interest Income Evasion in a Two Country Model
Abstract: We consider a model where agents can invest money at home and abroad.
Their total income comprises interest income from these investments and
labour income. Interest income can be evaded - at the risk, of being
detected and punished. We analyze the optimal portfolio and evading decision
of agents with different incomes. In a second step we scrutinize the optimal
government policy, which has different instruments available to maximize
total tax receipts thereby trying to hold capital as much as possible in the
inland.
Keywords:
JEL-Classification-Number:
Creation-Date: September 1992
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