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https://ah.lib.nccu.edu.tw/handle/140.119/50555
題名: | A note on the neutrality of profit taxes and tax compliance with imperfect detection | 作者: | 翁堃嵐 吳家恩 |
貢獻者: | 政大財政系 | 關鍵詞: | profit taxes tax |
日期: | 三月-2009 | 上傳時間: | 26-七月-2011 | 摘要: | 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. | 關聯: | Economics Bulletin | 資料類型: | article |
Appears in Collections: | 期刊論文 |
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