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.
Creation-Date: September 1992
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