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題名 課稅與地下經濟：兩部門的分析
Taxation and Underground Economy：Two-Sector Growth Model
作者 張欽智
Chang, Chin-Chih
貢獻者 洪福聲
張欽智
Chang, Chin-Chih
關鍵詞 課稅政策
地下經濟
兩部門模型
逃漏稅
避稅
日期 2019
上傳時間 7-Aug-2019 16:48:43 (UTC+8)
摘要 本文利用兩部門模型來探討存在地上與地下之經濟體系，當政府採取減稅政策時，對兩部門財貨消費、兩部門財貨間之相對價格、實質資本之影子價格以及實質資本累積的影響。由於政府僅能對地上經濟活動課徵所得稅，若政府決定降低稅率，代表性個人從消費者的角度探討，即所需支付的價款減少，有刺激消費的效果；從生產者的角度分析，即所賺取的稅後所得增加，有利於未來進行實質資本再投資。然而，減稅的效果不只影響地上經濟，亦會進一步影響地下經濟，藉由實質資本分配於兩部門比例的變化，而產生不同的實質資本累積效果。透過本研究的數值模擬，我們發現兩部門消費僅在政策實行後的瞬間變化而有所不同，但在長期均衡(steady state)時，兩部門消費的變動均增加，此一結果表示，若政府想透過減稅的方式，來降低地下經濟規模以減少逃漏稅、避稅等行為，長期均衡下，該政策效果會無效，反而使兩部門的經濟規模同時擴大。
參考文獻 Allingham, M., and A. Sandmo (1972), “Income Tax Evasion: A Theoretical Analysis,” Journal of Public Economics, 1, 323-338.
Arrow, K J. (1970), “Essays in the Theory of Risk-Bearing,” ch.3. Amsterdam:North-Holland.
Bond, E. W.,Wang, P.,Yip, C. K.(1996), “A general two-sector model of endogenous growth with human and physical capital: balanced growth and transitional dynamics,” Journal of Economic Theory, 68, 146-173.
Chen, P. H., C. C. Lai and H. Chu(2016), “Welfare Effects of Tourism-driven Dutch Disease: The Roles of International Borrowings and Factor Intensity,” International Review of Economics and Finance, 44, 381-394.
Frederiksen, A., E. Graversen, and N. Smith (2005), “Tax Evasion and Work in the Underground Sector,” Labour Economics, 12, 613-618.
Feige, E. L. (1979), “How big is the irregular economy?,” Challenge, 22(1), 5-13.
Gutmann, P. M. (1977), “The subterranean economy,” Financial Analysts Journal, 34, 24-27.
Heckscher, Eli. (1919), “The Effect of Foreign Trade on the Distribution of Income,” Ekonomisk Tidskrift 21: 497 512.
Hung, F. S. (2015), “Tax Evasion, Financial Dualism, and Economic Growth,” Academia Economic Papers, 43:2, 175-213.
Ihrig, J. and Moe, K. (2004), “Lurking in the shadows: The informal sector andgovernment policy,” Journal of Development Economics, 73, 541-577.
Johnson, S., Kaufmann, D. and Shleifer, A. (1997), “The unofficial economy in transition,” Brookings Papers on Economic Activity 2, 159-221.
Kolm, S. C. (1973), “A note on Optimum Tax Evasion,” Journal of Public Economics, 2, 265-270.
Lewis, A.W. (1954), “Economic Development with unlimited Supplies of Labour,” The Manchester School of Economic and Social Studies, May 1954.
Loayza, N. V. (1996), “The economics of the informal sector: A simple model and some empirical evidence from Latin America,” World Bank Policy Research Working Paper, Series 1727.
Lucas, Robert E., Jr. (1988), “On the Mechanics of Economic Development,” Journal of Monetary Economics, 22, 3-42.
Mossin, J (1968), “Aspects of Rational Insurance Purchasing,” Journal of Political Economy, 76, 553-568.
Romer, Paul M. (1986), “Increasing Returns and Long-Run Growth,” Journal of Political Economy, 94(5), 1002-1037.
Smith, P. (1994), “Assessing the size of the underground economy: The statistics Canada perspectives,” Canadian Economic Observer, 7, 3.16-3.33.
Stiglitz, J. E. (1986), “The General Theory of Tax Avoidance,” National Tax Journal, 38(3), 325–337.
Schneider, F. (1998). Stellt das anwachsen der schwarzarbeit eine wirtschaftspolitische herausforderung dar ? Einige gedanken aus volkswirtschaftlicher sicht. Linz. Mitteilungen des Instituts für angewandte Wirtschaftsforschung, 98(1), 4-13.
S Walras, L. (1874), “Elements of pure economics,” Illinois: Richard Irwin, Inc.
Tanzi, V. (1980), “Underground economy build on illicit pursuit is growing concern of economic policy markers,” International Monetary Fund, Feb, 4, 34-37.
Uzawa, H. (1964), “Optimal Growth in a Two-Sector Model of Capital Accumulation ?,” Review of Economic Studies, 31: 1-24.
Yitzhaki, S. (1974), “A note on Income Tax Evasion: A Theoretical Analysis,” Journal of Public Economics, 3, 201-202.
描述 碩士
國立政治大學
經濟學系
106258015
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0106258015
資料類型 thesis
dc.contributor.advisor 洪福聲zh_TW
dc.contributor.author (Authors) 張欽智zh_TW
dc.contributor.author (Authors) Chang, Chin-Chihen_US
dc.creator (作者) 張欽智zh_TW
dc.creator (作者) Chang, Chin-Chihen_US
dc.date (日期) 2019en_US
dc.date.accessioned 7-Aug-2019 16:48:43 (UTC+8)-
dc.date.available 7-Aug-2019 16:48:43 (UTC+8)-
dc.date.issued (上傳時間) 7-Aug-2019 16:48:43 (UTC+8)-
dc.identifier (Other Identifiers) G0106258015en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/124937-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 經濟學系zh_TW
dc.description (描述) 106258015zh_TW
dc.description.abstract (摘要) 本文利用兩部門模型來探討存在地上與地下之經濟體系，當政府採取減稅政策時，對兩部門財貨消費、兩部門財貨間之相對價格、實質資本之影子價格以及實質資本累積的影響。由於政府僅能對地上經濟活動課徵所得稅，若政府決定降低稅率，代表性個人從消費者的角度探討，即所需支付的價款減少，有刺激消費的效果；從生產者的角度分析，即所賺取的稅後所得增加，有利於未來進行實質資本再投資。然而，減稅的效果不只影響地上經濟，亦會進一步影響地下經濟，藉由實質資本分配於兩部門比例的變化，而產生不同的實質資本累積效果。透過本研究的數值模擬，我們發現兩部門消費僅在政策實行後的瞬間變化而有所不同，但在長期均衡(steady state)時，兩部門消費的變動均增加，此一結果表示，若政府想透過減稅的方式，來降低地下經濟規模以減少逃漏稅、避稅等行為，長期均衡下，該政策效果會無效，反而使兩部門的經濟規模同時擴大。zh_TW
dc.description.tableofcontents 第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究方法與架構 2
第二章 文獻回顧 4
第一節 逃漏稅與避稅理論 4
第二節 地下經濟的定義與相關理論 6
第三節 兩部門模型的相關文獻 8
第三章 模型設定 11
第一節 基本模型假設 11
第二節 最適決策 14
第四章 數值模擬分析 26
第一節 稅率對各變數的影響 26
第二節 長期均衡下的比較靜態分析 32
第五章 結論與建議 37
第一節 結論 37
第二節 建議 38
參考文獻 39		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0106258015en_US
dc.subject (關鍵詞) 課稅政策zh_TW
dc.subject (關鍵詞) 地下經濟zh_TW
dc.subject (關鍵詞) 兩部門模型zh_TW
dc.subject (關鍵詞) 逃漏稅zh_TW
dc.subject (關鍵詞) 避稅zh_TW
dc.title (題名) 課稅與地下經濟：兩部門的分析zh_TW
dc.title (題名) Taxation and Underground Economy：Two-Sector Growth Modelen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) Allingham, M., and A. Sandmo (1972), “Income Tax Evasion: A Theoretical Analysis,” Journal of Public Economics, 1, 323-338.
Arrow, K J. (1970), “Essays in the Theory of Risk-Bearing,” ch.3. Amsterdam:North-Holland.
Bond, E. W.,Wang, P.,Yip, C. K.(1996), “A general two-sector model of endogenous growth with human and physical capital: balanced growth and transitional dynamics,” Journal of Economic Theory, 68, 146-173.
Chen, P. H., C. C. Lai and H. Chu(2016), “Welfare Effects of Tourism-driven Dutch Disease: The Roles of International Borrowings and Factor Intensity,” International Review of Economics and Finance, 44, 381-394.
Frederiksen, A., E. Graversen, and N. Smith (2005), “Tax Evasion and Work in the Underground Sector,” Labour Economics, 12, 613-618.
Feige, E. L. (1979), “How big is the irregular economy?,” Challenge, 22(1), 5-13.
Gutmann, P. M. (1977), “The subterranean economy,” Financial Analysts Journal, 34, 24-27.
Heckscher, Eli. (1919), “The Effect of Foreign Trade on the Distribution of Income,” Ekonomisk Tidskrift 21: 497 512.
Hung, F. S. (2015), “Tax Evasion, Financial Dualism, and Economic Growth,” Academia Economic Papers, 43:2, 175-213.
Ihrig, J. and Moe, K. (2004), “Lurking in the shadows: The informal sector andgovernment policy,” Journal of Development Economics, 73, 541-577.
Johnson, S., Kaufmann, D. and Shleifer, A. (1997), “The unofficial economy in transition,” Brookings Papers on Economic Activity 2, 159-221.
Kolm, S. C. (1973), “A note on Optimum Tax Evasion,” Journal of Public Economics, 2, 265-270.
Lewis, A.W. (1954), “Economic Development with unlimited Supplies of Labour,” The Manchester School of Economic and Social Studies, May 1954.
Loayza, N. V. (1996), “The economics of the informal sector: A simple model and some empirical evidence from Latin America,” World Bank Policy Research Working Paper, Series 1727.
Lucas, Robert E., Jr. (1988), “On the Mechanics of Economic Development,” Journal of Monetary Economics, 22, 3-42.
Mossin, J (1968), “Aspects of Rational Insurance Purchasing,” Journal of Political Economy, 76, 553-568.
Romer, Paul M. (1986), “Increasing Returns and Long-Run Growth,” Journal of Political Economy, 94(5), 1002-1037.
Smith, P. (1994), “Assessing the size of the underground economy: The statistics Canada perspectives,” Canadian Economic Observer, 7, 3.16-3.33.
Stiglitz, J. E. (1986), “The General Theory of Tax Avoidance,” National Tax Journal, 38(3), 325–337.
Schneider, F. (1998). Stellt das anwachsen der schwarzarbeit eine wirtschaftspolitische herausforderung dar ? Einige gedanken aus volkswirtschaftlicher sicht. Linz. Mitteilungen des Instituts für angewandte Wirtschaftsforschung, 98(1), 4-13.
S Walras, L. (1874), “Elements of pure economics,” Illinois: Richard Irwin, Inc.
Tanzi, V. (1980), “Underground economy build on illicit pursuit is growing concern of economic policy markers,” International Monetary Fund, Feb, 4, 34-37.
Uzawa, H. (1964), “Optimal Growth in a Two-Sector Model of Capital Accumulation ?,” Review of Economic Studies, 31: 1-24.
Yitzhaki, S. (1974), “A note on Income Tax Evasion: A Theoretical Analysis,” Journal of Public Economics, 3, 201-202.		zh_TW
dc.identifier.doi (DOI) 10.6814/NCCU201900606en_US