1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 獎勵與懲罰對租稅逃漏與規避行為之影響
The Effect of Reward-Penalty System on Tax Aversion
作者 呂欣茹
Lu, Hsin Ju
貢獻者 曾巨威
Tseng, Chu Wei
呂欣茹
Lu, Hsin Ju
關鍵詞 租稅逃漏
租稅規避
租稅逃避
查獲率
稽核機率
(邊際)懲罰率
(邊際)稅率
(邊際)避稅成本
;(邊際)獎勵率
tax evasion
tax avoidance
tax aversion
penalty rate
tax avoidance cost
reward rate
日期 1993
上傳時間 29-Apr-2016 16:42:31 (UTC+8)
摘要 現行有關逃漏稅研究的國內外文獻，無論在理論推導或實證分析上，多集
參考文獻 一、國內文獻
1. 黃耀輝，「租稅逃之研究-我國綜合所得稅逃漏之實證研究」，國立政治大學財政研究所碩士論文，中華民國七十一年一月。
2. 羅鳳珠，「逃稅行為的理論分析」，國立臺灣大學經濟研究所碩士論文，中華民國七十四年六月。
3. 曾巨威，簡錦川，劉正惠，莊朝榮，「所得稅法第四條免稅規定之研究」，財政部委託;研究報告，臺灣經濟研究所編印，中華民國七十四年六月。
4. 陳麗玟，「以地下經濟估計方法設算我國營利事業所得稅之逃漏」，國立政治大學財政研究所碩士論文，中華民國七十六年五月。
5. 王文煌，「租稅逃漏、勞動選擇與地下經濟」，國立政治大學財政研究所碩士論文，中華民國七十六年七月。
6. 張慶輝，鄭文輝，蘇建榮，蔡妙姍，「綜合所得稅免稅與未稅所得之研究」，財政部賦稅改革委員會專題報告19，中華民國七十八年六月。
7. 財政部財稅資料中心，「財政部財稅資料中心年報」，中華民國八十年出版。
8. 行政院主計處，「中華民國臺灣地區國民所得」，中華民國八十年出版。
9. 曾巨威，「租稅逃漏與物價－臺灣之實證分析」，經濟研究第三十一期，國立中興大學法商學院經濟學研究所經濟學系編印，中華民國八十年十二月出版。
10. 湯國斌，「拉佛曲線之研究－拉佛曲線與租稅逃避」，國立政治大學財政研究所碩士論文，中華民國八十一年六月。
11. Chu, C.Y. Cyrus, and Michelle Chu,(1990), “The Penalty Structure of Tax Evasion In Taiwan, “Essays in Conference on Tax Policy and Economic Development Among Pacific Asian Countries.

二、國外文獻
1. Allingham, Ivlich el G., & gnar Sandmo, (1972). "In orne
Tax Evasion: A Theoreti al Analysis, ` Journal of Public Eco nomics,
Vo1.1, pp.323-38.
2. AIm, James, (1988), "Compliance Costs and the Tax AvoidanceTax
Evasion Decision, " Public Finance Quarterly, VoL 16 , No.1,
pp.31-66.
3. Alm, James, & Nancy J. Mccallin, (1990), "Tax Avoidance
and Tax Evasion as a J oint Portfolio Choice, " Public Finance
/Finances Publiques, Vol.45,No.2, pp.193-200.
4.Christiansen, Vidar,(1980),”Two Comments on Tax Evasion,”Journal of Public Economics, Vol. 13, No.3, pp.389-93.
5.Clotfelter, Charles Y.,(1983),”Tax Evasion and Tax Rates: an Analysis of Individual Returns,” The Review of Economics and Statistics, Vol.65,No.3,pp.363-73.
6.Cowell,Frank A., (1985),”Tax Evasion with Labour Income, “Journal of Public Economics , Vol.26,pp.19-34.
7.Cowell,Frank A..(1990),”Tax Sheltering and the Cost of Evasion,” Oxford Economic Papers,Vol.42,pp.231-43.
8.Cross,R.B.,& G.K.Shaw, (1981),”The Evasion-Avoidance Choice: A Suggested Approach,” National Tax Journal, Vol.34, pp.489-91.
9.Cross,Rodney, & G.K.Shaw,(1982),”on the Economics of Tax Aversion,” Public Finance /Finances Publiques, Vol.37, No.1, pp.36-47
10.Falkinger, Josef,(1988),”Tax Evasion and Equity: A Theoretical Analysis,” Public Finance/Finances Publiques, Vol.43, No.3, pp.388-95.
11. Falkinger, Josef, & Herbert Walther, (1991), "On a New Policy
Against Tax Evasion, `i Public Finance Quarterly, Vol. 19 , No.1,
pp.67-79.
12. Fishburn, Geoffrey, (1981), "Tax Evasion and Inflation, " A ustralian
Economic Papers, Vo1.20, pp.325-32.
13. Friedland, Nehemiah, Shlomo Maital, & Aryeh Rutenberg, (1978),
"A Simulation Study of Income Tax Evasion, i~ Journal of Public
Economics, Vol.10 , pp.l07-16.
14. Geeroms, Hans, & Hendrik vVilmots, (1985), "An Empirical
Model of Tax Evasion and Tax A voidance, " Public Finance /
Finances Publiques, \\101.40 , No.2, pp.190-209.
15. Gordon, James P.F. ~ (1989), "Individual Morality and Reputation
Costsas as Deterrents to Tax Evasion “ European Economic Review. Vol.33.No4
PP.797-805
16. Hit e, Pegg A ., (1990) , (An Experimental Investigation of the
Effect of Tax Shelters on Taxpayer Noncompliance, `i Public
Finance / Finances Publiques, Vol.45, No.1, pp.90-108.
17. Kane, E.J., (1976), "A Cross Section Study of Tax Avoidance
by Large Commercial Banks, " in D .A. Belsley et a1. (eds.), Inflation,
Trade, and Taxes, Essays in Honour of Alice Bourneouf
(Ohio State U niversi ty Press), pp.218-46.
18. Kane, E.J., & J.J. \\ !alentini, (1975), "Tax Avoidance By Savingsand
Loan Associations before and after the Tax Reform Act of
1969, " lournal of Monetary Economics, Vo1.1: pp.41-63.
19. Koskela, Erkki, (1983), "On the Shape of Tax Schedule, the
Probability of Detection, and the Penalty Schemes as Deterrents
to Tax Evasion, )) Public Finance / Finances Publiques ,
Vo1.38, No.1 , pp.70-80.
20. Long, James E., & James D. Gwartney: (1987) , "Income Tax
Avoidance: Evidence from Individual Tax Returns. " National I
Tax lournal, VoL 40 , No.4, pp.517-32.
21. Pencavel, J .H., (1979), "A Note on Income Tax Evasion, Labour
Supply; and Non-linear Tax Schedules, `i lournal of Public Economics:
Vo1.12, pp.115-24.
22. Sandmo. Agnar, (1981 ). "In orne Ta r E asIon, Labour Su -
ply, and ,h Equi r -Effici n y Trad if; lou nal of Pv,bl1: ;
Econom,ics, Vo1.16, No.3, pp.265-88.
23. Scotchmer, Suzanne, & Joel Slemrod, (1989), "Randomness
in Tax Enforcement, " lournal of Public Economics, Vol.38 ,pp.17-32.
24. Singh, B., (1973), "Making Honesty the Best Policy, " lournal
of Public Economics, Vo1.2, No.3 , pp.257-63.
25. Slemrod, Joel, (1985), "An Empirical Test for Tax Evasion, "
The Review of Economics and Statistics, Vol. 67 , pp.232-8.
26. Spicer, Michael \\N., & Lee A. Becker, (1980), "Fiscallnequity
and Tax Evasion: An Experimental Approach, " National Tax
lournal, Vo1.33, pp.171-5.
27. Srinivasan, T.N., (1973), "Tax Evasion: A Model, `) lournalof
Public Economics, Vo1.2, pp.339-46.
28. Stiglitz, Joseph E., (1985), "The General Theory of Tax Avoidance,
)) National Tax lournal, Vo1.38, No.3, pp.325-37.
29. V/aud, Roger N., (1988), "Tax Aversion, Optimal Tax Rates,
and Indexation, " Public Finance / Finances Publiques, •Vo1.43 ~
No.2, pp.310-25.
30. `Yi zhaki, Shlomo, (1974 , "A Note on Income Tax Evasion :
A Theoretical Analysis " lournal of Public Econorn`ics \\ 701.3 ,
pp.201-2.
31. Yunker i James A., (1986), "A Supply Side Analysis of the Laffer
Hypothesis, " Public Finance, Vo1.41, pp.372-92.
描述 碩士
國立政治大學
財政學系
G80255019
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004146
資料類型 thesis
dc.contributor.advisor 曾巨威zh_TW
dc.contributor.advisor Tseng, Chu Weien_US
dc.contributor.author (Authors) 呂欣茹zh_TW
dc.contributor.author (Authors) Lu, Hsin Juen_US
dc.creator (作者) 呂欣茹zh_TW
dc.creator (作者) Lu, Hsin Juen_US
dc.date (日期) 1993en_US
dc.date.accessioned 29-Apr-2016 16:42:31 (UTC+8)-
dc.date.available 29-Apr-2016 16:42:31 (UTC+8)-
dc.date.issued (上傳時間) 29-Apr-2016 16:42:31 (UTC+8)-
dc.identifier (Other Identifiers) B2002004146en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/88986-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政學系zh_TW
dc.description (描述) G80255019zh_TW
dc.description.abstract (摘要) 現行有關逃漏稅研究的國內外文獻，無論在理論推導或實證分析上，多集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 研究範圍與方法. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
第三節 章節安排. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

第二章 文獻回顧. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
第一節 國外文獻探討. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4
第二節 國內文獻探討. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21
第三節 本章小結. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26

第三章 獎懲並行的租稅逃避理論. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28
第一節 理論模型. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
第二節 模型的比較. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .54
第三節 本章小結. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62

第四章 結　論. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .63

參考文獻. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004146en_US
dc.subject (關鍵詞) 租稅逃漏zh_TW
dc.subject (關鍵詞) 租稅規避zh_TW
dc.subject (關鍵詞) 租稅逃避zh_TW
dc.subject (關鍵詞) 查獲率zh_TW
dc.subject (關鍵詞) 稽核機率zh_TW
dc.subject (關鍵詞) (邊際)懲罰率zh_TW
dc.subject (關鍵詞) (邊際)稅率zh_TW
dc.subject (關鍵詞) (邊際)避稅成本zh_TW
dc.subject (關鍵詞) ;(邊際)獎勵率zh_TW
dc.subject (關鍵詞) tax evasionen_US
dc.subject (關鍵詞) tax avoidanceen_US
dc.subject (關鍵詞) tax aversionen_US
dc.subject (關鍵詞) penalty rateen_US
dc.subject (關鍵詞) tax avoidance costen_US
dc.subject (關鍵詞) reward rateen_US
dc.title (題名) 獎勵與懲罰對租稅逃漏與規避行為之影響zh_TW
dc.title (題名) The Effect of Reward-Penalty System on Tax Aversionen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、國內文獻
1. 黃耀輝，「租稅逃之研究-我國綜合所得稅逃漏之實證研究」，國立政治大學財政研究所碩士論文，中華民國七十一年一月。
2. 羅鳳珠，「逃稅行為的理論分析」，國立臺灣大學經濟研究所碩士論文，中華民國七十四年六月。
3. 曾巨威，簡錦川，劉正惠，莊朝榮，「所得稅法第四條免稅規定之研究」，財政部委託;研究報告，臺灣經濟研究所編印，中華民國七十四年六月。
4. 陳麗玟，「以地下經濟估計方法設算我國營利事業所得稅之逃漏」，國立政治大學財政研究所碩士論文，中華民國七十六年五月。
5. 王文煌，「租稅逃漏、勞動選擇與地下經濟」，國立政治大學財政研究所碩士論文，中華民國七十六年七月。
6. 張慶輝，鄭文輝，蘇建榮，蔡妙姍，「綜合所得稅免稅與未稅所得之研究」，財政部賦稅改革委員會專題報告19，中華民國七十八年六月。
7. 財政部財稅資料中心，「財政部財稅資料中心年報」，中華民國八十年出版。
8. 行政院主計處，「中華民國臺灣地區國民所得」，中華民國八十年出版。
9. 曾巨威，「租稅逃漏與物價－臺灣之實證分析」，經濟研究第三十一期，國立中興大學法商學院經濟學研究所經濟學系編印，中華民國八十年十二月出版。
10. 湯國斌，「拉佛曲線之研究－拉佛曲線與租稅逃避」，國立政治大學財政研究所碩士論文，中華民國八十一年六月。
11. Chu, C.Y. Cyrus, and Michelle Chu,(1990), “The Penalty Structure of Tax Evasion In Taiwan, “Essays in Conference on Tax Policy and Economic Development Among Pacific Asian Countries.

二、國外文獻
1. Allingham, Ivlich el G., & gnar Sandmo, (1972). "In orne
Tax Evasion: A Theoreti al Analysis, ` Journal of Public Eco nomics,
Vo1.1, pp.323-38.
2. AIm, James, (1988), "Compliance Costs and the Tax AvoidanceTax
Evasion Decision, " Public Finance Quarterly, VoL 16 , No.1,
pp.31-66.
3. Alm, James, & Nancy J. Mccallin, (1990), "Tax Avoidance
and Tax Evasion as a J oint Portfolio Choice, " Public Finance
/Finances Publiques, Vol.45,No.2, pp.193-200.
4.Christiansen, Vidar,(1980),”Two Comments on Tax Evasion,”Journal of Public Economics, Vol. 13, No.3, pp.389-93.
5.Clotfelter, Charles Y.,(1983),”Tax Evasion and Tax Rates: an Analysis of Individual Returns,” The Review of Economics and Statistics, Vol.65,No.3,pp.363-73.
6.Cowell,Frank A., (1985),”Tax Evasion with Labour Income, “Journal of Public Economics , Vol.26,pp.19-34.
7.Cowell,Frank A..(1990),”Tax Sheltering and the Cost of Evasion,” Oxford Economic Papers,Vol.42,pp.231-43.
8.Cross,R.B.,& G.K.Shaw, (1981),”The Evasion-Avoidance Choice: A Suggested Approach,” National Tax Journal, Vol.34, pp.489-91.
9.Cross,Rodney, & G.K.Shaw,(1982),”on the Economics of Tax Aversion,” Public Finance /Finances Publiques, Vol.37, No.1, pp.36-47
10.Falkinger, Josef,(1988),”Tax Evasion and Equity: A Theoretical Analysis,” Public Finance/Finances Publiques, Vol.43, No.3, pp.388-95.
11. Falkinger, Josef, & Herbert Walther, (1991), "On a New Policy
Against Tax Evasion, `i Public Finance Quarterly, Vol. 19 , No.1,
pp.67-79.
12. Fishburn, Geoffrey, (1981), "Tax Evasion and Inflation, " A ustralian
Economic Papers, Vo1.20, pp.325-32.
13. Friedland, Nehemiah, Shlomo Maital, & Aryeh Rutenberg, (1978),
"A Simulation Study of Income Tax Evasion, i~ Journal of Public
Economics, Vol.10 , pp.l07-16.
14. Geeroms, Hans, & Hendrik vVilmots, (1985), "An Empirical
Model of Tax Evasion and Tax A voidance, " Public Finance /
Finances Publiques, \\101.40 , No.2, pp.190-209.
15. Gordon, James P.F. ~ (1989), "Individual Morality and Reputation
Costsas as Deterrents to Tax Evasion “ European Economic Review. Vol.33.No4
PP.797-805
16. Hit e, Pegg A ., (1990) , (An Experimental Investigation of the
Effect of Tax Shelters on Taxpayer Noncompliance, `i Public
Finance / Finances Publiques, Vol.45, No.1, pp.90-108.
17. Kane, E.J., (1976), "A Cross Section Study of Tax Avoidance
by Large Commercial Banks, " in D .A. Belsley et a1. (eds.), Inflation,
Trade, and Taxes, Essays in Honour of Alice Bourneouf
(Ohio State U niversi ty Press), pp.218-46.
18. Kane, E.J., & J.J. \\ !alentini, (1975), "Tax Avoidance By Savingsand
Loan Associations before and after the Tax Reform Act of
1969, " lournal of Monetary Economics, Vo1.1: pp.41-63.
19. Koskela, Erkki, (1983), "On the Shape of Tax Schedule, the
Probability of Detection, and the Penalty Schemes as Deterrents
to Tax Evasion, )) Public Finance / Finances Publiques ,
Vo1.38, No.1 , pp.70-80.
20. Long, James E., & James D. Gwartney: (1987) , "Income Tax
Avoidance: Evidence from Individual Tax Returns. " National I
Tax lournal, VoL 40 , No.4, pp.517-32.
21. Pencavel, J .H., (1979), "A Note on Income Tax Evasion, Labour
Supply; and Non-linear Tax Schedules, `i lournal of Public Economics:
Vo1.12, pp.115-24.
22. Sandmo. Agnar, (1981 ). "In orne Ta r E asIon, Labour Su -
ply, and ,h Equi r -Effici n y Trad if; lou nal of Pv,bl1: ;
Econom,ics, Vo1.16, No.3, pp.265-88.
23. Scotchmer, Suzanne, & Joel Slemrod, (1989), "Randomness
in Tax Enforcement, " lournal of Public Economics, Vol.38 ,pp.17-32.
24. Singh, B., (1973), "Making Honesty the Best Policy, " lournal
of Public Economics, Vo1.2, No.3 , pp.257-63.
25. Slemrod, Joel, (1985), "An Empirical Test for Tax Evasion, "
The Review of Economics and Statistics, Vol. 67 , pp.232-8.
26. Spicer, Michael \\N., & Lee A. Becker, (1980), "Fiscallnequity
and Tax Evasion: An Experimental Approach, " National Tax
lournal, Vo1.33, pp.171-5.
27. Srinivasan, T.N., (1973), "Tax Evasion: A Model, `) lournalof
Public Economics, Vo1.2, pp.339-46.
28. Stiglitz, Joseph E., (1985), "The General Theory of Tax Avoidance,
)) National Tax lournal, Vo1.38, No.3, pp.325-37.
29. V/aud, Roger N., (1988), "Tax Aversion, Optimal Tax Rates,
and Indexation, " Public Finance / Finances Publiques, •Vo1.43 ~
No.2, pp.310-25.
30. `Yi zhaki, Shlomo, (1974 , "A Note on Income Tax Evasion :
A Theoretical Analysis " lournal of Public Econorn`ics \\ 701.3 ,
pp.201-2.
31. Yunker i James A., (1986), "A Supply Side Analysis of the Laffer
Hypothesis, " Public Finance, Vo1.41, pp.372-92.		zh_TW