TY  - THES
AB  - This dissertation expands the discussion about the brain gain theory in two ways (according to the brain gain theory a higher skilled migration rate may lead to a rise in human capital accumulation of the domestic country because agents have ex-ante a larger incentive to invest in education in order to be eligible to migrate). First, we introduce occupational choice in a brain drain setting letting agents be able to become (risk-bearing) entrepreneurs in the domestic
country. In this way we want to test whether the brain gain theory holds for the case where a higher
(skilled) migration probability leads to a lower entrepreneurship rate. A lower entrepreneurship rate, on the other hand, may erode economic development according to earlier studies. Second, we include the
possibility of agents to invest in physical capital in a brain drain setting. If economic individuals are
subject to (relaxed) borrowing constraints with respect to consumption, we test whether they have still an
incentive to invest more in education when the brain drain rate rises (as the brain gain theory
predicts).

We manage to expand the tax evasion theory in two respects as well. First, we suggest that the existence
of a shadow economy sector (evading taxation) can be put down to the risk (in terms of ex-ante
unknown abilities) which (skilled) agents have to bear with respect to their earnings in the formal
sector. In this setting we examine how sensitive are the share of the informal sector, the growth rate and
the social welfare of the economy to changes in the risk measure and changes in the usually
quoted policy measures (the tax rate, the penalty rate, the audit rate). Second, we explain the relatively high pollution level in less developed countries with the
existence of environmental tax evasion, which complements corruption. In this model we test the influence of the environmental tax rate, the penalty rate, the audit rate and the corruption costs on the level of pollution, the growth rate and the welfare of the economy.
DA  - 2013
KW  - Tax Evasion
KW  - Shadow Economy
KW  - Human Capital
KW  - Borrowing Constraints
KW  - Growth
KW  - Risk
KW  - Entrepreneurship
KW  - Brain Drain
KW  - Occupational Choice
KW  - Environment
LA  - eng
PY  - 2013
TI  - Essays on brain drain and tax evasion in a growth context
UR  - https://nbn-resolving.org/urn:nbn:de:hbz:361-26768463
Y2  - 2024-11-22T05:44:44
ER  -