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Please use this identifier to cite or link to this item: https://ah.nccu.edu.tw/handle/140.119/50555


Title: A note on the neutrality of profit taxes and tax compliance with imperfect detection
Authors: 翁堃嵐
吳家恩
Contributors: 政大財政系
Keywords: profit taxes
tax
Date: 2009-03
Issue Date: 2011-07-26 10:50:12 (UTC+8)
Abstract: In a tax-evasion model with profit tax, we reexamine and clarify the issues of neutrality and separability with imperfect detection of tax fraud. With this more realistic setting, we show that the profit tax is not necessarily neutral and the separability conclusion may not hold. Furthermore, the property of non-neutrality may coexist with that of separability or inseparability. However, in contrast to the traditional conclusion, raising the audit probability may reduce the tax compliance when the property of inseparability is present.
Relation: Economics Bulletin
Data Type: article
Appears in Collections:[Department of Public Finance] Periodical Articles

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