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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\n1. 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。\n2. 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。\n3. 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。\n4. 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。\n5. 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。\n6. 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。\n7. 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。\n8. 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。\n9. 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。\n10. 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。\n11. 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.\n\n二、國外文獻\n1. Allingham, Ivlich el G., & gnar Sandmo, (1972). "In orne\nTax Evasion: A Theoreti al Analysis, ` Journal of Public Eco nomics,\nVo1.1, pp.323-38.\n2. AIm, James, (1988), "Compliance Costs and the Tax AvoidanceTax\nEvasion Decision, " Public Finance Quarterly, VoL 16 , No.1,\npp.31-66.\n3. Alm, James, & Nancy J. Mccallin, (1990), "Tax Avoidance\nand Tax Evasion as a J oint Portfolio Choice, " Public Finance\n/Finances Publiques, Vol.45,No.2, pp.193-200.\n4.Christiansen, Vidar,(1980),”Two Comments on Tax Evasion,”Journal of Public Economics, Vol. 13, No.3, pp.389-93.\n5.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.\n6.Cowell,Frank A., (1985),”Tax Evasion with Labour Income, “Journal of Public Economics , Vol.26,pp.19-34.\n7.Cowell,Frank A..(1990),”Tax Sheltering and the Cost of Evasion,” Oxford Economic Papers,Vol.42,pp.231-43.\n8.Cross,R.B.,& G.K.Shaw, (1981),”The Evasion-Avoidance Choice: A Suggested Approach,” National Tax Journal, Vol.34, pp.489-91.\n9.Cross,Rodney, & G.K.Shaw,(1982),”on the Economics of Tax Aversion,” Public Finance /Finances Publiques, Vol.37, No.1, pp.36-47\n10.Falkinger, Josef,(1988),”Tax Evasion and Equity: A Theoretical Analysis,” Public Finance/Finances Publiques, Vol.43, No.3, pp.388-95.\n11. Falkinger, Josef, & Herbert Walther, (1991), "On a New Policy\nAgainst Tax Evasion, `i Public Finance Quarterly, Vol. 19 , No.1,\npp.67-79.\n12. Fishburn, Geoffrey, (1981), "Tax Evasion and Inflation, " A ustralian\nEconomic Papers, Vo1.20, pp.325-32.\n13. Friedland, Nehemiah, Shlomo Maital, & Aryeh Rutenberg, (1978),\n"A Simulation Study of Income Tax Evasion, i~ Journal of Public\nEconomics, Vol.10 , pp.l07-16.\n14. Geeroms, Hans, & Hendrik vVilmots, (1985), "An Empirical\nModel of Tax Evasion and Tax A voidance, " Public Finance /\nFinances Publiques, \\101.40 , No.2, pp.190-209.\n15. Gordon, James P.F. ~ (1989), "Individual Morality and Reputation\nCostsas as Deterrents to Tax Evasion “ European Economic Review. Vol.33.No4\nPP.797-805\n16. Hit e, Pegg A ., (1990) , (An Experimental Investigation of the\nEffect of Tax Shelters on Taxpayer Noncompliance, `i Public\nFinance / Finances Publiques, Vol.45, No.1, pp.90-108.\n17. Kane, E.J., (1976), "A Cross Section Study of Tax Avoidance\nby Large Commercial Banks, " in D .A. Belsley et a1. (eds.), Inflation,\nTrade, and Taxes, Essays in Honour of Alice Bourneouf\n(Ohio State U niversi ty Press), pp.218-46.\n18. Kane, E.J., & J.J. \\ !alentini, (1975), "Tax Avoidance By Savingsand\nLoan Associations before and after the Tax Reform Act of\n1969, " lournal of Monetary Economics, Vo1.1: pp.41-63.\n19. Koskela, Erkki, (1983), "On the Shape of Tax Schedule, the\nProbability of Detection, and the Penalty Schemes as Deterrents\nto Tax Evasion, )) Public Finance / Finances Publiques ,\nVo1.38, No.1 , pp.70-80.\n20. Long, James E., & James D. Gwartney: (1987) , "Income Tax\nAvoidance: Evidence from Individual Tax Returns. " National I\nTax lournal, VoL 40 , No.4, pp.517-32.\n21. Pencavel, J .H., (1979), "A Note on Income Tax Evasion, Labour\nSupply; and Non-linear Tax Schedules, `i lournal of Public Economics:\nVo1.12, pp.115-24.\n22. Sandmo. Agnar, (1981 ). "In orne Ta r E asIon, Labour Su -\nply, and ,h Equi r -Effici n y Trad if; lou nal of Pv,bl1: ;\nEconom,ics, Vo1.16, No.3, pp.265-88.\n23. Scotchmer, Suzanne, & Joel Slemrod, (1989), "Randomness\nin Tax Enforcement, " lournal of Public Economics, Vol.38 ,pp.17-32.\n24. Singh, B., (1973), "Making Honesty the Best Policy, " lournal\nof Public Economics, Vo1.2, No.3 , pp.257-63.\n25. Slemrod, Joel, (1985), "An Empirical Test for Tax Evasion, "\nThe Review of Economics and Statistics, Vol. 67 , pp.232-8.\n26. Spicer, Michael \\N., & Lee A. Becker, (1980), "Fiscallnequity\nand Tax Evasion: An Experimental Approach, " National Tax\nlournal, Vo1.33, pp.171-5.\n27. Srinivasan, T.N., (1973), "Tax Evasion: A Model, `) lournalof\nPublic Economics, Vo1.2, pp.339-46.\n28. Stiglitz, Joseph E., (1985), "The General Theory of Tax Avoidance,\n)) National Tax lournal, Vo1.38, No.3, pp.325-37.\n29. V/aud, Roger N., (1988), "Tax Aversion, Optimal Tax Rates,\nand Indexation, " Public Finance / Finances Publiques, •Vo1.43 ~\nNo.2, pp.310-25.\n30. `Yi zhaki, Shlomo, (1974 , "A Note on Income Tax Evasion :\nA Theoretical Analysis " lournal of Public Econorn`ics \\ 701.3 ,\npp.201-2.\n31. Yunker i James A., (1986), "A Supply Side Analysis of the Laffer\nHypothesis, " 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) https://ah.lib.nccu.edu.tw/item?item_id=100879-
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\n第一節 研究動機與目的. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1\n第二節 研究範圍與方法. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2\n第三節 章節安排. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2\n\n第二章 文獻回顧. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4\n第一節 國外文獻探討. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4\n第二節 國內文獻探討. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21\n第三節 本章小結. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26\n\n第三章 獎懲並行的租稅逃避理論. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28\n第一節 理論模型. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29\n第二節 模型的比較. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .54\n第三節 本章小結. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62\n\n第四章 結　論. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .63\n\n參考文獻. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65zh_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\n1. 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。\n2. 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。\n3. 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。\n4. 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。\n5. 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。\n6. 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。\n7. 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。\n8. 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。\n9. 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。\n10. 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。\n11. 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.\n\n二、國外文獻\n1. Allingham, Ivlich el G., & gnar Sandmo, (1972). "In orne\nTax Evasion: A Theoreti al Analysis, ` Journal of Public Eco nomics,\nVo1.1, pp.323-38.\n2. AIm, James, (1988), "Compliance Costs and the Tax AvoidanceTax\nEvasion Decision, " Public Finance Quarterly, VoL 16 , No.1,\npp.31-66.\n3. Alm, James, & Nancy J. Mccallin, (1990), "Tax Avoidance\nand Tax Evasion as a J oint Portfolio Choice, " Public Finance\n/Finances Publiques, Vol.45,No.2, pp.193-200.\n4.Christiansen, Vidar,(1980),”Two Comments on Tax Evasion,”Journal of Public Economics, Vol. 13, No.3, pp.389-93.\n5.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.\n6.Cowell,Frank A., (1985),”Tax Evasion with Labour Income, “Journal of Public Economics , Vol.26,pp.19-34.\n7.Cowell,Frank A..(1990),”Tax Sheltering and the Cost of Evasion,” Oxford Economic Papers,Vol.42,pp.231-43.\n8.Cross,R.B.,& G.K.Shaw, (1981),”The Evasion-Avoidance Choice: A Suggested Approach,” National Tax Journal, Vol.34, pp.489-91.\n9.Cross,Rodney, & G.K.Shaw,(1982),”on the Economics of Tax Aversion,” Public Finance /Finances Publiques, Vol.37, No.1, pp.36-47\n10.Falkinger, Josef,(1988),”Tax Evasion and Equity: A Theoretical Analysis,” Public Finance/Finances Publiques, Vol.43, No.3, pp.388-95.\n11. Falkinger, Josef, & Herbert Walther, (1991), "On a New Policy\nAgainst Tax Evasion, `i Public Finance Quarterly, Vol. 19 , No.1,\npp.67-79.\n12. Fishburn, Geoffrey, (1981), "Tax Evasion and Inflation, " A ustralian\nEconomic Papers, Vo1.20, pp.325-32.\n13. Friedland, Nehemiah, Shlomo Maital, & Aryeh Rutenberg, (1978),\n"A Simulation Study of Income Tax Evasion, i~ Journal of Public\nEconomics, Vol.10 , pp.l07-16.\n14. Geeroms, Hans, & Hendrik vVilmots, (1985), "An Empirical\nModel of Tax Evasion and Tax A voidance, " Public Finance /\nFinances Publiques, \\101.40 , No.2, pp.190-209.\n15. Gordon, James P.F. ~ (1989), "Individual Morality and Reputation\nCostsas as Deterrents to Tax Evasion “ European Economic Review. Vol.33.No4\nPP.797-805\n16. Hit e, Pegg A ., (1990) , (An Experimental Investigation of the\nEffect of Tax Shelters on Taxpayer Noncompliance, `i Public\nFinance / Finances Publiques, Vol.45, No.1, pp.90-108.\n17. Kane, E.J., (1976), "A Cross Section Study of Tax Avoidance\nby Large Commercial Banks, " in D .A. Belsley et a1. (eds.), Inflation,\nTrade, and Taxes, Essays in Honour of Alice Bourneouf\n(Ohio State U niversi ty Press), pp.218-46.\n18. Kane, E.J., & J.J. \\ !alentini, (1975), "Tax Avoidance By Savingsand\nLoan Associations before and after the Tax Reform Act of\n1969, " lournal of Monetary Economics, Vo1.1: pp.41-63.\n19. Koskela, Erkki, (1983), "On the Shape of Tax Schedule, the\nProbability of Detection, and the Penalty Schemes as Deterrents\nto Tax Evasion, )) Public Finance / Finances Publiques ,\nVo1.38, No.1 , pp.70-80.\n20. Long, James E., & James D. Gwartney: (1987) , "Income Tax\nAvoidance: Evidence from Individual Tax Returns. " National I\nTax lournal, VoL 40 , No.4, pp.517-32.\n21. Pencavel, J .H., (1979), "A Note on Income Tax Evasion, Labour\nSupply; and Non-linear Tax Schedules, `i lournal of Public Economics:\nVo1.12, pp.115-24.\n22. Sandmo. Agnar, (1981 ). "In orne Ta r E asIon, Labour Su -\nply, and ,h Equi r -Effici n y Trad if; lou nal of Pv,bl1: ;\nEconom,ics, Vo1.16, No.3, pp.265-88.\n23. Scotchmer, Suzanne, & Joel Slemrod, (1989), "Randomness\nin Tax Enforcement, " lournal of Public Economics, Vol.38 ,pp.17-32.\n24. Singh, B., (1973), "Making Honesty the Best Policy, " lournal\nof Public Economics, Vo1.2, No.3 , pp.257-63.\n25. Slemrod, Joel, (1985), "An Empirical Test for Tax Evasion, "\nThe Review of Economics and Statistics, Vol. 67 , pp.232-8.\n26. Spicer, Michael \\N., & Lee A. Becker, (1980), "Fiscallnequity\nand Tax Evasion: An Experimental Approach, " National Tax\nlournal, Vo1.33, pp.171-5.\n27. Srinivasan, T.N., (1973), "Tax Evasion: A Model, `) lournalof\nPublic Economics, Vo1.2, pp.339-46.\n28. Stiglitz, Joseph E., (1985), "The General Theory of Tax Avoidance,\n)) National Tax lournal, Vo1.38, No.3, pp.325-37.\n29. V/aud, Roger N., (1988), "Tax Aversion, Optimal Tax Rates,\nand Indexation, " Public Finance / Finances Publiques, •Vo1.43 ~\nNo.2, pp.310-25.\n30. `Yi zhaki, Shlomo, (1974 , "A Note on Income Tax Evasion :\nA Theoretical Analysis " lournal of Public Econorn`ics \\ 701.3 ,\npp.201-2.\n31. Yunker i James A., (1986), "A Supply Side Analysis of the Laffer\nHypothesis, " Public Finance, Vo1.41, pp.372-92.zh_TW