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https://ah.lib.nccu.edu.tw/handle/140.119/76931| 題名: | 勞動逃漏稅、金融雙元體系與經濟成長 Tax Evasion of Labor Incomes, Financial Dualism, and Economic Growth |
作者: | 劉珈伶 Liu, Jia Ling |
貢獻者: | 洪福聲 Hung, Fu Sheng 劉珈伶 Liu, Jia Ling |
關鍵詞: | 逃漏稅 金融雙元體系 地下經濟 經濟成長 |
日期: | 2015 | 上傳時間: | 27-七月-2015 | 摘要: | 本文將內生經濟成長模型與逃漏稅結合，並依據現存文獻的看法，因地下經濟較地上經濟易於逃漏稅，故勞動者會有誘因從事地下經濟活動，因此本研究將勞動者從事地下經濟的行為視為逃漏稅，其中，地下經濟的報酬即為代表性個人在經濟體系中隱匿所得的部分。模型也考量金融雙元體系的存在，以探討在不同的金融發展程度下，政府應採取的逃漏稅最適稽查政策。代表性個人可以透過地上及地下經濟活動的投入，賺取不同的報酬，並可藉由地上金融部門儲蓄以累積資本。另外，政府可透過逃漏稅稽查政策以影響代表性個人投入於地下經濟活動的時間比例(即逃漏稅比例)，並進一步影響地上經濟的勞動市場均衡。透過本研究的數值模擬，可發現對於金融發展程度較低的國家而言，政府應採取較寬鬆的逃漏稅稽查政策，允許經濟體系存在較嚴重的逃漏稅及較大規模的地下經濟部門。相對地，對於金融發展程度較高的國家而言，政府應採取較嚴峻的查稅政策，故經濟體系存在較輕微的逃漏稅及較小規模的地下經濟部門。本研究也進行了比較靜態分析。 | 參考文獻: | 中文文獻：\n[ 1 ] 陳明郎(1999)，「經濟成長」，華泰文化事業有限公司。\n[ 2 ] 黃仁德、羅時萬(2001)，「現代經濟成長理論」，華泰文化事業有限公司。 \n[ 3 ] 莊希豐(1998)，「政府支出與內生化經濟成長-應用於臺灣經濟」，淡江人文社會期刊創刊號，頁241-267。\n英文文獻：\n[ 4 ] Allingham, M., and A. Sandmo (1972), “Income Tax Evasion: A Theoretical \n Analysis,” Journal of Public Economics, 1, 323-338.\n[ 5 ] Andreoni, J., B., B., Erard, and J. Feinstern (1998), “Tax Compliance,” Journal of Economic Literature, 37, 818-860.\n[ 6 ] Barro, R. J. (1990), “Government Spending in a Simple Model of Endogenous\n Growth,” Journal of Political Economy, 98(S5): 103-125.\n[ 7 ] Beck, T., A. L. Chen, and A. U. Yue, (2014), “Why Do Firms Evade Taxes?\n The Role of Information Sharing and Financial Sector Outreach,” Journal of\n Finance, 69, 763-817.\n[ 8 ] Blackburn, K., N. Bose, and S. Capassom (2012), “Tax evasion, the \n Underground Economy and Financial Development,” Journal of Economic \n Behavior & Organization, 83, 243– 253.\n[ 9 ] Bose, N. and R. Cothren (1996), “Equilibrium Loan Contracts and Endogenous Growth in the Presence of Asymmetric Information,” Journal of Monetary Economics, 38, 363-376.\n[ 10 ] Bose, N. (2002), “Inflation, the Credit Market and Economic Growth,” Oxford Economic Papers, 54, 412-434.\n[ 11 ] Chen, B. L. (2003), “Tax Evasion in a Model of Endogenous Growth,” \n Review of Economic Dynamics, 6(2), 381-403.\n[ 12 ] Demirguc-Kunt, A., L. Laeven, and R. Levine (2004), “Regulations, Market\n Structure, Institutions, and the Cost of Financial Intermediation,” Journal of\n Money, Credit, and Banking, 36, 593-622.\n[ 13 ] Frederiksen, A., E. Graversen, and N. Smith (2005), “Tax Evasion and Work \n in the Underground Sector, ” Labour Economics, 12, 613-618.\n[ 14 ] Hung, F. S. (2015), “Tax Evasion, Financial Dualism, and Economic \n Growth,” Academia Economic Papers, 43:2, 175-213.\n[ 15 ] Grossman, G. M. and E. Helpman (1991), “Innovation and Growth in the Global Economy,” MIT Press, Cambridge. \n[ 16 ] Gordon, R. and W. Li (2009), “Tax Structures in Developing Countries: Many Puzzles and a Possible Explanation,” Journal of Public Economics, 93(7), 855-866.\n[ 17 ] Kan, K. (2000), “Informal Capital Sources and Household Investment: \n Evidence from Taiwan,” Journal of Development Economics, 62, 209-232.\n[ 18 ] Lin,W. Z. and C. C. Yang (2001), “A Dynamic Portfolio Choice Model of Tax\nEvasion: Comparative Statics of Tax Rates and its Implication for Economic\nGrowth,” Journal of Economic Dynamics and Control, 25, 1827-40.\n[ 19 ] Roubini, N. and X. Sala-i-Martin (1995), “A Growth Model of Inflation, Tax Evasion, and Financial Repression,” Journal of Monetary Economics, 35, 275-301.\n[ 20 ] Romer, P. M. (1986), “Increasing Return and Long-Run Growth,” Journal of Political Economy, 94(5), 1002-1037.\n[ 21 ] Romer, P. M. (1990), “Endogenous Technological Change,” Journal of Political Economy, 98(5), s71-s102.\n[ 22 ] Solow, R. (1956), “A Contribution to the Theory of Economic Growth,” \n Quarterly Journal of Economics, 70, 65-94.\n[ 23 ] Schneider, E. and D. Enste (2002), “The Shadow Economy: Theoretical Approaches, Empirical Studies, and Political Implications,” Cambridge, UK:\n Cambridge University Press.\n[ 24 ] Taylor, L. (1983), “Structuralist Macroeconomics: Applicable Models for the\n Third World,” New York: Basic Books.\n[ 25 ] van Wijnbergen, S. (1983), “Interest Rate Management in LDC’s,” Journal\n of Monetary Economics, 12, 433-52.\n[ 26 ] Young, A. (1991), “Learning by Doing and the Dynamic Effects of International Trade,” NBER Working Papers, 3577. | 描述: | 碩士 國立政治大學 經濟學系 102258033 |
資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0102258033 | 資料類型: | thesis |
| Appears in Collections: | 學位論文 |
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