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 租稅逃漏.勞動選擇與地下經濟
作者 王文煌
貢獻者 徐偉初
王文煌
日期 1987
上傳時間 4-May-2016 17:14:22 (UTC+8)
參考文獻 參考書目
1.黃耀輝，租稅逃漏之研究，政大財政研究所碩士論文，民71年1月。
2.錢釧燈，臺灣地下經濟之研究，臺大經濟研究所碩士論文，民70年6月。
3.錢釧燈，『地下經濟之研究』，台北市銀月刊，第十四卷，第五期，56~71頁。
4.蔡旭晨、賈宜鳳、鹿篤瑾、練有為，『地下經濟與國民所得統計』,七十三年統計學術研討會實錄，中國統計學社編印，民73年，171~228頁。

二、英文部份:
1. Adam, M. c. & Ginsburgh, v. "The Effect of Irregular Markets on Macroeconomic Policy --some Estimates for Belgium" European Economic Review, 29 Oct. 1985, pp. 15--33.
2. Aigner, D.J., Schneider, F. & Ghosh, D. "Me and My Shadow: Estimating the size of the U.S. Underground Economy from time series Data" MRG working_paper #M8615 May 1986.
3. Allingham, M. G. & Sandmo A. "Income tax Evasion: A theoretical Analysis" Journal of Public Economics, 1 Nov. 1972, pp. 323-338.
4. Alm. J. "the Welfare cost of the Underground Economy" Economic Inquiry Vol. XXIII, April 1985, pp. 243--263.
5. Anderson. P. "Tax Evasion and Labor supply" scandinavian Journal of Economics, vol. 79, No. 3, 1977, pp. 375-383.
6. Becker, W.E., Jr. "Determinations of the United states currency-Demand Deposit Ratio" the Journal of Finance, Vol.XXX, Mar. 1975, No. 1, pp. 57-74.
7. Carson C.S. "The Underground Economy : An Introduction" Survey of current Business, vol. 64, May 1984, No.5, pp. 21--37 & Vol. 64, July 1984, No. 7, pp. 106--119.
8. Chan-Fu Chen "the EM approach to the Multiple Indicators and Multiple causes Model via the Estimation of the Latent variable" Journal of the American statistical Association, vol. 76. No. 375, sep. 1981, pp. 701--708.
9. Clotfelter,c .T. "Tax Evasion and Rates : An Analysis of Individual Returns" The Review of Fronomics and statistics vol. LXV Aug. 1983 No. 3, pp. 363--473.
10. Cowell, F.A. "taxation and Labor supply with Risky Activities" Economica vol. 48, No. 192, Nov. 1981, pp. 365--379.
11. Cowell, F.A. "Tax Evasion with Labor Income" Journal of Public Economics 26, No. 1, Feb. 1985, pp. 19-34.
12. Cramer, J.S. "The volume of Transactions and of Payments in the United Kingdom" oxford Economic Papers, vol.33, No. 2 July 1981, pp. 234--255.
13. Crane .S. E. & Nourzad, F. "Time value of Money and Tax Evasion Under Risk-Averse Behavior: Theoretical Analisis and Emperical Evidence" Public Finance, vol. xxxx, No. 3/1985, pp. 381--393.
14. Cross, R. & Shaw, G. K. "on the Economics of Tax Aversion" Public Finance, Vol. XXXVII, No. 1/1982, pp. 36--47.
15. de Leeuw, F. "An Indirect Technique for Measuring the Underground Economy" survey of current Business, vol. 65, No. 4 April 1985 . pp. 64--72.
16. Dean, P., Keenan .T. & Kenney, F. "Taxpayers` Attitudes to income tax Evasion: An Empirical study" British Tax Review, No. 1, 1980, pp. 28--14.
17. Engle, R. & Watson, M. "A one-Factor Multivariate Time Series Model of Metropolitan wave Rates" Journal of American statistical Association vol. 76. Dec. 1981, pp. 774--781.
18. Engle, R. F., Lilien, D.M. & Watson, M. "A DYMIMIC Model of Housing Price Determination" Journal of Econometrics 28, 1985 pp. 307-326.
19. Feige, E.L. "How Big Is the Irregular Economy?" Challenge, Nov./Dec. 1979., pp. 5--13.
20. Frey, B.S. A Pommerehene, W.W. "The hidden Economy: state and Perspects for Measurement" the Review of income and wealth, ser, 30 Mar 1984, pp. 1-23.
21. Frey, B.S. a weck, h. "Estimating the shadow Economy: A "Naive` Approach" Oxford Economic papers, vol.35 No. 1, March 1983a, pp. 23--44.
22. Frey .B.S. & weck, H. "what Produce a Hidden economy ? An International cross section Analysis" southern Economic Journal, 49. Jan. 1983b, pp. 822-832.
23. Frey, B.S. A weck, H. "the hidden Economy. As an `unobserved` variable " European Economic Review 26, 1984 pp. 33--53.
24. Frey, B.S., weck, H. & Pommerehne, w.w. "Has the shadow Economy Grown in Germany? An Exploratory Study" Weltwirtschaftliches Archiv, Vol.118, No. 3, 1982, pp.499—524
25. Friedland .N. "A Note on Tax Evasion as a Function of the Quality of Information about the Magnitude and credibility of Threatened Fines: Some Preliminary Research" Joural of Applied social Psychology., 12, 1, 1982, pp. 54-- 59.
26. Friedland .N.. Maital os. & Rutenberg., A. "A simulation study of income tax Evasion" Journal of Public Economics, vol. 10, 1978, pp. 107-116.
27. Fry, C. L. "An Explanation of Short-Run Fluctuations in the Ratio of currency to Demand Deposits--A comment" Journal of Money Credit and Banking, vol. VI, No. 3 Aug. 1974, pp. 403--412.
28. Garcia, G. "The currency Ratio and the subterranean Economy" Financial Analysts Journal, Nov./Dec. 1978, pp. 64—69
29. Geeroms, H. & wilmots, H. "An Empirical Model of tax Evasion and tax avoidance" Public Finance, vol.xxxx, No. 2/1985, pp. 190--209.
30. Graetz, M.J. & wilde L. L. "The Economics of Tax compliance: Fact and Fantasy" National Tax Journal vol. 38 Sep. 1985, no.3, pp. 355--363.
31. Gutmann, ?.M. "The subterranean Economy" Financial Analysts Journal, vol.33, Nov./Dec. 1977, pp. 26--27, 34.
32. Gutmann, P.M. "statistical Illusions, Mistaken Policies" challenge, Nov./nec. 1979, pp. 14--17.
33. Harvey A.C. "Time series Models", Philip Allan, 1981.
34. Herschel F. J. "Tax Evasion and its Measurement. In Developing countries" Public Finance, Vol. XXXIII, No. 3/1978, pp. 232--268.
35. Isachsen, A.J. & str?m, S. "The Hidden Economy: the Labor Market and Tax Evasion" scandinavian Journal of Economics, vol.82. No.2 - 1980, pp. 304-111.
36. J?reskog, K.G. & Goldberger ...A.s. "Estimation of a Model with Multiple indicators and Multiple causes of a single Latent variable" Journal of the American statistical Association, Vol. 70, sep. 1975, pp. 631--639.
37. Kolm, Serge-Christophe "A Note on optimum Tax Evasion" Journal of Public Ficonomics, 2, July 1973, pp. 265-270.
38. Roskela .F. "A Note on progression, Penalty schemes and tax Evasion" Journal of Public Economics, vol. 22, No. 1, oct. 1983a, pp. 127--133.
39. Koskela .E. "on the shape of tax schedule, the Probability of Detection and the Penalty schemes As Deterrents to Tax Evasion" public Finance, vol. XXXVIII, No. 1/1983b, pp. 70--80.
40. Mai chao-cheng "currency Ratio and income tax" Academia Economic Papers, vol. 14, No. 1, Mar. 1986, pp. 69--76.
41. Marchon, M.N. "Tax Avoidance, Progressivity, and Work Effort." Public Finance, Vol. XXXIV, No. 3/1979, pp. 452--460.
42. Mork, K.A." income Tax Evasion: some Empirical Evidence" Public Finance vol. xxx, No. 1/1975, pp.71--76.
43. Nayak, P. B. "optimal Income tax evasion and Regressive taxes." Public Finance, Vol. XXXIII, No. 3/1978, pp. 358--366.
44. O’ Higgins, M. "Aggregate Measures of Tax Evasion: An Assessment-I" British tax Review, No.5, 1981, pp. 286--302.
45. Pandit, V. & Sundaram, K. "Aggregate Demand Under conditions of tax evasion" Public Finance, Vol. XXII, No. 3/1977, pp.333--341.
46. Peacock, A. & Shaw, G. K. "Tax Evasion and tax Revenue Loss" Public Finance, vol. XXXVII, No. 2/1982, pp.269-278.
47. Pencavel, J.H. "A Note on Income Tax Evasion, Labor supply, and Nonlinear tax schedules" Journal of Public Economics, vol. 12 Aug. 1979 No. 1, pp. 115--124.
48. Porter, R. D. & Bayer, A.S. "A Monetary Perspective on underground Economic Activity in the United states." Federal Reserve Bulletin, vol. 70, Mar. 1984, No. 3, pp. 177--190.
49. Ricketts, M. "on The simple Macroeconomics of Tax Evasion: An elaboration of the Peacock-Shaw Approach” Public Finance, Vol.XXXIX, No.3/1984, pp. 420-424.
50. Sandao, A. "Income Tax Evasion, Labor supply, and the Equity-efficiency Tradeoff" Journal of Public Economics, vol. 16 Dec. 1981, No. 3 - pp. 265-288.
51. Singh, B. "Making Honesty the Best Policy" Journal of Public Economics, vol. 2. No. 3, July 1973, pp. 257--253.
52. Seater, J.J. "on the construction of Marginal Federal Personal and social security Tax Rates in the U.S." Journal of Monetary Economics 15, 1985. pp. 121--135.
53. Skinner, J. & Slemrod, J. "An Economic Perspective on Tax Evasion" Natinoal Tax Journal, Vol. 38 sep. 1985, No. 3, pp. 345-353.
54. Slemrod, J. "An Empirical test For Tax Evasion." The Review of Economics and statistics, Vol. LXVII. May 1985, No. 2, pp. 232—238.
55. Spicer, M.W. "Civilization. At a discount: the problem of tax evasion" National Tax Journal, Vol. XXXIX, No. 1, Mar. 1986, pp. 13-20.
56. Spicer, M.w. & Becker, L.A." Fiscal Inequity and Tax Evasion: An Experimental approach" National Tax Journal, vol.XXXIII, No.2 - June 1980, pp. 171--175.
57. Spicer, M.W. & Lundstedt, S. B. "Understanding Tax Evasion" Public Finance, vol. XXXI, No. 2/1976, pp. 295––305.
58. Sproule, R. A. "Tax Evasion and Labor supply under Imperfect Information about individual Parameters of the tax system" public Finance, vol.XXXX, No.3/1985, pp.441-455.
59. Sproule, R., Komus. D. & Tsang, E. "optimal tax Evasion: Risk-Neutral Behaviour Under a Negative Income tax" Public_Finance, vol.XXXV, No. 2/1980, pp. 309--317.
60. Srinivasan T.N. "Tax Evasion: A Model." Journal of Public Economics, vol. 2, no.4, Nov. 1973, pp. 339—346
61. Tanzi, Vito. "The underground Economy in the United states: Estimates and Implications" quarterly Review, No. 135, Dec. 1980, pp.427--453, Reprinted in Vito Tanzi ( 1982), ch.4.
62. Tanzi, Vito (ed.) "The Underground Economy in the United Statics and Abroad", Lexington, Massachusetts, 1982.
63. Tanzi, Vito "the underground Economy in the United States: Annual Estimates, 1930--80" I. M. F. staff Papers, vol.30 June 1983, pp. 283—305.
64. Tanzi, Vito “The Underground Economy—the Causes and Consequences of this Worldwide Phenomenon” Finance & Development, Vol.20, Dec. 1983, No.4, pp.10—13.
65. Tanzi, Vito "the Underground Economy in the United States: Reply to Acharya." L.M. F. Staff papers, Vol. 31, Dec. 1984, pp. 747-750.
66. Varian, H.R. "Microeconomic Analysis", 2ed edition, W.W. Norton & Company, 1984.
67. Watson, H. "tax Evasion and Labor Markets" Journal of Public Economies, vol. 27, No.2, July 1985, pp. 231--246.
68. Watson, M. W. & Engle, R. F. "Alternative Algorithms for the Estimation of Dynamic Factor, MIMIC and varying coefficient Regression Models" Jounal of Econometrics 23, 1983, pp. 385--400.
69. Yitzhaki, S. "A Note on ‘Income tax Evasion: A Theoretical Analysis.`" Journal of Public Economics vol. 3 May. 1974, No. 2 pp. 201--202.
描述 碩士
國立政治大學
財政學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002006195
資料類型 thesis
dc.contributor.advisor 徐偉初zh_TW
dc.contributor.author (Authors) 王文煌zh_TW
dc.creator (作者) 王文煌zh_TW
dc.date (日期) 1987en_US
dc.date.accessioned 4-May-2016 17:14:22 (UTC+8)-
dc.date.available 4-May-2016 17:14:22 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 17:14:22 (UTC+8)-
dc.identifier (Other Identifiers) B2002006195en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90949-
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.tableofcontents 目錄
第一章 緒論………1
第一節 研究動機與目的………1
第二節 租稅逃漏與地下經濟的界定………2
第三節 研究限制與本文架構………4
第二章 理論與實證之回顧………7
第一節 前言………7
第二節 租稅逃漏模型………8
第三節 地下經濟之估計方法………13
第三章 租稅逃漏──地下經濟模型………29
第一節 前言………29
第二節 個體模型………30
第三節 總體模型………36
第四節 模型檢討與本章小結………43
第四章 我國地下經濟規模之實證估計………53
第一節 前言………53
第二節 實證模型與方法………54
第三節 指標與成因之選定及其他說明………57
第四節 估計結果………62
第五節 模型檢討與本章小結………70
第五章 結論………77
附錄A………79
附錄B………82
參考書目………85		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006195en_US
dc.title (題名) 租稅逃漏.勞動選擇與地下經濟zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
1.黃耀輝，租稅逃漏之研究，政大財政研究所碩士論文，民71年1月。
2.錢釧燈，臺灣地下經濟之研究，臺大經濟研究所碩士論文，民70年6月。
3.錢釧燈，『地下經濟之研究』，台北市銀月刊，第十四卷，第五期，56~71頁。
4.蔡旭晨、賈宜鳳、鹿篤瑾、練有為，『地下經濟與國民所得統計』,七十三年統計學術研討會實錄，中國統計學社編印，民73年，171~228頁。

二、英文部份:
1. Adam, M. c. & Ginsburgh, v. "The Effect of Irregular Markets on Macroeconomic Policy --some Estimates for Belgium" European Economic Review, 29 Oct. 1985, pp. 15--33.
2. Aigner, D.J., Schneider, F. & Ghosh, D. "Me and My Shadow: Estimating the size of the U.S. Underground Economy from time series Data" MRG working_paper #M8615 May 1986.
3. Allingham, M. G. & Sandmo A. "Income tax Evasion: A theoretical Analysis" Journal of Public Economics, 1 Nov. 1972, pp. 323-338.
4. Alm. J. "the Welfare cost of the Underground Economy" Economic Inquiry Vol. XXIII, April 1985, pp. 243--263.
5. Anderson. P. "Tax Evasion and Labor supply" scandinavian Journal of Economics, vol. 79, No. 3, 1977, pp. 375-383.
6. Becker, W.E., Jr. "Determinations of the United states currency-Demand Deposit Ratio" the Journal of Finance, Vol.XXX, Mar. 1975, No. 1, pp. 57-74.
7. Carson C.S. "The Underground Economy : An Introduction" Survey of current Business, vol. 64, May 1984, No.5, pp. 21--37 & Vol. 64, July 1984, No. 7, pp. 106--119.
8. Chan-Fu Chen "the EM approach to the Multiple Indicators and Multiple causes Model via the Estimation of the Latent variable" Journal of the American statistical Association, vol. 76. No. 375, sep. 1981, pp. 701--708.
9. Clotfelter,c .T. "Tax Evasion and Rates : An Analysis of Individual Returns" The Review of Fronomics and statistics vol. LXV Aug. 1983 No. 3, pp. 363--473.
10. Cowell, F.A. "taxation and Labor supply with Risky Activities" Economica vol. 48, No. 192, Nov. 1981, pp. 365--379.
11. Cowell, F.A. "Tax Evasion with Labor Income" Journal of Public Economics 26, No. 1, Feb. 1985, pp. 19-34.
12. Cramer, J.S. "The volume of Transactions and of Payments in the United Kingdom" oxford Economic Papers, vol.33, No. 2 July 1981, pp. 234--255.
13. Crane .S. E. & Nourzad, F. "Time value of Money and Tax Evasion Under Risk-Averse Behavior: Theoretical Analisis and Emperical Evidence" Public Finance, vol. xxxx, No. 3/1985, pp. 381--393.
14. Cross, R. & Shaw, G. K. "on the Economics of Tax Aversion" Public Finance, Vol. XXXVII, No. 1/1982, pp. 36--47.
15. de Leeuw, F. "An Indirect Technique for Measuring the Underground Economy" survey of current Business, vol. 65, No. 4 April 1985 . pp. 64--72.
16. Dean, P., Keenan .T. & Kenney, F. "Taxpayers` Attitudes to income tax Evasion: An Empirical study" British Tax Review, No. 1, 1980, pp. 28--14.
17. Engle, R. & Watson, M. "A one-Factor Multivariate Time Series Model of Metropolitan wave Rates" Journal of American statistical Association vol. 76. Dec. 1981, pp. 774--781.
18. Engle, R. F., Lilien, D.M. & Watson, M. "A DYMIMIC Model of Housing Price Determination" Journal of Econometrics 28, 1985 pp. 307-326.
19. Feige, E.L. "How Big Is the Irregular Economy?" Challenge, Nov./Dec. 1979., pp. 5--13.
20. Frey, B.S. A Pommerehene, W.W. "The hidden Economy: state and Perspects for Measurement" the Review of income and wealth, ser, 30 Mar 1984, pp. 1-23.
21. Frey, B.S. a weck, h. "Estimating the shadow Economy: A "Naive` Approach" Oxford Economic papers, vol.35 No. 1, March 1983a, pp. 23--44.
22. Frey .B.S. & weck, H. "what Produce a Hidden economy ? An International cross section Analysis" southern Economic Journal, 49. Jan. 1983b, pp. 822-832.
23. Frey, B.S. A weck, H. "the hidden Economy. As an `unobserved` variable " European Economic Review 26, 1984 pp. 33--53.
24. Frey, B.S., weck, H. & Pommerehne, w.w. "Has the shadow Economy Grown in Germany? An Exploratory Study" Weltwirtschaftliches Archiv, Vol.118, No. 3, 1982, pp.499—524
25. Friedland .N. "A Note on Tax Evasion as a Function of the Quality of Information about the Magnitude and credibility of Threatened Fines: Some Preliminary Research" Joural of Applied social Psychology., 12, 1, 1982, pp. 54-- 59.
26. Friedland .N.. Maital os. & Rutenberg., A. "A simulation study of income tax Evasion" Journal of Public Economics, vol. 10, 1978, pp. 107-116.
27. Fry, C. L. "An Explanation of Short-Run Fluctuations in the Ratio of currency to Demand Deposits--A comment" Journal of Money Credit and Banking, vol. VI, No. 3 Aug. 1974, pp. 403--412.
28. Garcia, G. "The currency Ratio and the subterranean Economy" Financial Analysts Journal, Nov./Dec. 1978, pp. 64—69
29. Geeroms, H. & wilmots, H. "An Empirical Model of tax Evasion and tax avoidance" Public Finance, vol.xxxx, No. 2/1985, pp. 190--209.
30. Graetz, M.J. & wilde L. L. "The Economics of Tax compliance: Fact and Fantasy" National Tax Journal vol. 38 Sep. 1985, no.3, pp. 355--363.
31. Gutmann, ?.M. "The subterranean Economy" Financial Analysts Journal, vol.33, Nov./Dec. 1977, pp. 26--27, 34.
32. Gutmann, P.M. "statistical Illusions, Mistaken Policies" challenge, Nov./nec. 1979, pp. 14--17.
33. Harvey A.C. "Time series Models", Philip Allan, 1981.
34. Herschel F. J. "Tax Evasion and its Measurement. In Developing countries" Public Finance, Vol. XXXIII, No. 3/1978, pp. 232--268.
35. Isachsen, A.J. & str?m, S. "The Hidden Economy: the Labor Market and Tax Evasion" scandinavian Journal of Economics, vol.82. No.2 - 1980, pp. 304-111.
36. J?reskog, K.G. & Goldberger ...A.s. "Estimation of a Model with Multiple indicators and Multiple causes of a single Latent variable" Journal of the American statistical Association, Vol. 70, sep. 1975, pp. 631--639.
37. Kolm, Serge-Christophe "A Note on optimum Tax Evasion" Journal of Public Ficonomics, 2, July 1973, pp. 265-270.
38. Roskela .F. "A Note on progression, Penalty schemes and tax Evasion" Journal of Public Economics, vol. 22, No. 1, oct. 1983a, pp. 127--133.
39. Koskela .E. "on the shape of tax schedule, the Probability of Detection and the Penalty schemes As Deterrents to Tax Evasion" public Finance, vol. XXXVIII, No. 1/1983b, pp. 70--80.
40. Mai chao-cheng "currency Ratio and income tax" Academia Economic Papers, vol. 14, No. 1, Mar. 1986, pp. 69--76.
41. Marchon, M.N. "Tax Avoidance, Progressivity, and Work Effort." Public Finance, Vol. XXXIV, No. 3/1979, pp. 452--460.
42. Mork, K.A." income Tax Evasion: some Empirical Evidence" Public Finance vol. xxx, No. 1/1975, pp.71--76.
43. Nayak, P. B. "optimal Income tax evasion and Regressive taxes." Public Finance, Vol. XXXIII, No. 3/1978, pp. 358--366.
44. O’ Higgins, M. "Aggregate Measures of Tax Evasion: An Assessment-I" British tax Review, No.5, 1981, pp. 286--302.
45. Pandit, V. & Sundaram, K. "Aggregate Demand Under conditions of tax evasion" Public Finance, Vol. XXII, No. 3/1977, pp.333--341.
46. Peacock, A. & Shaw, G. K. "Tax Evasion and tax Revenue Loss" Public Finance, vol. XXXVII, No. 2/1982, pp.269-278.
47. Pencavel, J.H. "A Note on Income Tax Evasion, Labor supply, and Nonlinear tax schedules" Journal of Public Economics, vol. 12 Aug. 1979 No. 1, pp. 115--124.
48. Porter, R. D. & Bayer, A.S. "A Monetary Perspective on underground Economic Activity in the United states." Federal Reserve Bulletin, vol. 70, Mar. 1984, No. 3, pp. 177--190.
49. Ricketts, M. "on The simple Macroeconomics of Tax Evasion: An elaboration of the Peacock-Shaw Approach” Public Finance, Vol.XXXIX, No.3/1984, pp. 420-424.
50. Sandao, A. "Income Tax Evasion, Labor supply, and the Equity-efficiency Tradeoff" Journal of Public Economics, vol. 16 Dec. 1981, No. 3 - pp. 265-288.
51. Singh, B. "Making Honesty the Best Policy" Journal of Public Economics, vol. 2. No. 3, July 1973, pp. 257--253.
52. Seater, J.J. "on the construction of Marginal Federal Personal and social security Tax Rates in the U.S." Journal of Monetary Economics 15, 1985. pp. 121--135.
53. Skinner, J. & Slemrod, J. "An Economic Perspective on Tax Evasion" Natinoal Tax Journal, Vol. 38 sep. 1985, No. 3, pp. 345-353.
54. Slemrod, J. "An Empirical test For Tax Evasion." The Review of Economics and statistics, Vol. LXVII. May 1985, No. 2, pp. 232—238.
55. Spicer, M.W. "Civilization. At a discount: the problem of tax evasion" National Tax Journal, Vol. XXXIX, No. 1, Mar. 1986, pp. 13-20.
56. Spicer, M.w. & Becker, L.A." Fiscal Inequity and Tax Evasion: An Experimental approach" National Tax Journal, vol.XXXIII, No.2 - June 1980, pp. 171--175.
57. Spicer, M.W. & Lundstedt, S. B. "Understanding Tax Evasion" Public Finance, vol. XXXI, No. 2/1976, pp. 295––305.
58. Sproule, R. A. "Tax Evasion and Labor supply under Imperfect Information about individual Parameters of the tax system" public Finance, vol.XXXX, No.3/1985, pp.441-455.
59. Sproule, R., Komus. D. & Tsang, E. "optimal tax Evasion: Risk-Neutral Behaviour Under a Negative Income tax" Public_Finance, vol.XXXV, No. 2/1980, pp. 309--317.
60. Srinivasan T.N. "Tax Evasion: A Model." Journal of Public Economics, vol. 2, no.4, Nov. 1973, pp. 339—346
61. Tanzi, Vito. "The underground Economy in the United states: Estimates and Implications" quarterly Review, No. 135, Dec. 1980, pp.427--453, Reprinted in Vito Tanzi ( 1982), ch.4.
62. Tanzi, Vito (ed.) "The Underground Economy in the United Statics and Abroad", Lexington, Massachusetts, 1982.
63. Tanzi, Vito "the underground Economy in the United States: Annual Estimates, 1930--80" I. M. F. staff Papers, vol.30 June 1983, pp. 283—305.
64. Tanzi, Vito “The Underground Economy—the Causes and Consequences of this Worldwide Phenomenon” Finance & Development, Vol.20, Dec. 1983, No.4, pp.10—13.
65. Tanzi, Vito "the Underground Economy in the United States: Reply to Acharya." L.M. F. Staff papers, Vol. 31, Dec. 1984, pp. 747-750.
66. Varian, H.R. "Microeconomic Analysis", 2ed edition, W.W. Norton & Company, 1984.
67. Watson, H. "tax Evasion and Labor Markets" Journal of Public Economies, vol. 27, No.2, July 1985, pp. 231--246.
68. Watson, M. W. & Engle, R. F. "Alternative Algorithms for the Estimation of Dynamic Factor, MIMIC and varying coefficient Regression Models" Jounal of Econometrics 23, 1983, pp. 385--400.
69. Yitzhaki, S. "A Note on ‘Income tax Evasion: A Theoretical Analysis.`" Journal of Public Economics vol. 3 May. 1974, No. 2 pp. 201--202.		zh_TW