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題名 逃漏稅、貨幣政策與經濟成長
Tax Evasion, Monetary Policy, and Economic Growth
作者 林富韋
Lin, Fu Wei
貢獻者 洪福聲
Hung, Fu Sheng
林富韋
Lin, Fu Wei
關鍵詞 逃漏稅
貨幣政策
交易付現限制
經濟成長
Tax Evasion
Monetary Policy
Cash-in-Advanced
Economic Growth
日期 2016
上傳時間 21-Jul-2016 10:37:01 (UTC+8)
摘要 本文利用內生經濟成長模型來探討在一存在有逃漏稅行為的經濟體系下，政府採取租稅融通政策以及貨幣融通政策對於經濟成長與社會福利可能產生的影響。當政府提高稅率時，納稅人會有誘因減少申報所得的比例，藉此提高其可支配所得，故本文將納稅人是否誠實申報所得的比例視為逃漏稅的行為，且政府可藉由逃漏稅稽查政策以及所得稅率來影響代表性個人誠實申報所得的比例，而代表性個人誠實申報所得的比例亦會影響政府最適所得稅稅率。另外，政府在融通其公共資本支出時，除了可採取租稅融通外，亦可採行調整貨幣成長率的貨幣政策，即貨幣融通政策。透過本研究的數值模擬分析，我們發現到在逃漏稅的經濟體系中，當消費與投資在一特定交易付現限制的設定下，且政府公共資本支出不具有生產性功能時，若政府同時採取租稅融通和貨幣融通，其最適稅率應為負，亦即此時須採取補貼政策，表示政府應全部採取鑄幣稅收入來融通其支出並搭配補貼政策，當稅率越低，代表性個人會誠實申報的比例會越高，藉此獲取更多補助稅額，且租稅融通對經濟成長造成的負向效果大於貨幣融通對經濟成長造成的負向效果。
參考文獻 陳明郎(1999)，「經濟成長」，華泰文化事業有限公司。
賴景昌(2011)，「總體經濟學」，雙葉書廊。
行政院主計處(2016)，國民所得統計摘要，https://www.dgbas.gov.tw/ct.asp?xItem=33338&ctNode=3099&mp=1
林為中(1996)，「經濟成長、逃稅與政府支出」，國立中興大學經濟研究博士論文。
李克倫(1994)，「我國預算赤字下之鑄幣稅收入」，國立政治大學財政研究碩士論文。
鄭羽萱(2011)，「融通政策與經濟成長」，私立東吳大學經濟研究碩士論文。
劉珈伶(2015)，「勞動逃漏稅、金融雙元體系與經濟成長」，國立政治大學經濟研究碩士論文。
Allingham, M., and A. Sandmo (1972), “Income Tax Evasion: A Theoretical Analysis,”Journal of Public Economics, 1, 323-338.
Andreoni, J., B., B., Erard, and J. Feinstern (1998), “Tax Compliance,” Journal of Economic Literature, 37, 818-860.
Arrow, K J. (1970), “Essays in the Theory of Risk-Bearing,” ch.3. Amsterdam: North-Holland.
Barro, Robert J. (1990), “Government Spending in a Simple Model of Endogenous Growth,”Journal of Political Economy, 98(S5):103-125.
Barro, Robert J. and X. Sala-i-Martin (1992), “Public Finance in Models of Economic Growth,” Review of Economic Studies, 59, 645-661.
Barro, Robert J. and X. Sala-i-Martin (1995), Economic Growth, Mcgraw-Hill, Inc.
Chen, B. L. (2003), “Tax Evasion in a Model of Endogenous Growth,” Review of Economic Dynamics, 6(2), 381-403.
Clower, Robert W. (1967), “A Reconsideration of the Microfoundations of Monetary Theory,” Western Economic Journal, 6(1), 1-8.
Cowell, F.A. (1990), “Tax Sheltering and the Cost of Evasion,” Oxford Economic papers, 42, 231-243.
Diamond, D., Dybvig, P. (1983), “Bank runs, Deposit Insurance and Liquidity,” Journal of Political Economy, 91, 401-419.
Espinosa-Vega, Marco A., and Chong K. Yip (1999), “Fiscal and Monetary Policy Interactions in an Endogenous Growth Model with Financial Intermediaries,”International Economic Review, 40, 595-615.
Espinosa-Vega, Marco A., and Chong K. Yip (2002), “Government Financing in an Endogenous Growth Model with Financial Market Restrictions,” Economic Theory, 20, 237-257.
Friedman, M. (1971), “Government Revenue from Inflation,” Journal of Political Economy, 79, 846-856.
Hung, F. S. (2005), “Optimal Composition of Government Public Capital Financing,” Journal of Macroeconomics, 27, 704-723.
Kolm, S. C. (1973), “A note on Optimum Tax Evasion,” Journal of Public Economics, 2, 265-270.
Lin, W. Z. and C. C. Yang (2001), “A Dynamic Portfolio Choice Model of Tax Evasion: Comparative Statics of Tax Rates and its Implication for Economic Growth,” Journal of Economic Dynamics and Control, 25, 1827-1840.
Loayza, R. (1996), “The Economics of the Informal sector: A Simple Model and some Empirical Evidence from Latin America,” Carnegie-Rochester Conference Series on Public Policy, 45, 129-162.
Lucas, Robert E., Jr. (1988), “On the Mechanics of Economic Development,” Journal of Monetary Economics, 22, 3-42.
Mankiw, N. (1987), “The Optimal Collection of Seigniorage Theory and Evidence,” Journal of Monetary Economics, 20, 327-341.
Mirrlees, J. (1971), “An Exploration in the Theory of Optimum Income Taxation,” Review of Economic Studies, 38, 175-208
Mossin, J (1968), “Aspects of Rational Insurance Purchasing,” Journal of Political Economy, 76, 553-568.
Palivos, Theodore, and Chong K. Yip (1995), “Government Expenditure financing in an Endogenous Growth Model: A Comparison,” Journal of Money, Credit and Banking, 27, 1160-1178.
Phelps, E. (1973), ”Inflation in the Theory of Public Finance,” Swedish Journal of Economics, 75, 316-331.
Rebelo, Sergio (1991), “Long-Run Policy Analysis and Long-Run Growth,” Journal of Political Economy, 99, 500-521.
Romer, Paul M. (1986), “Increasing Returns and Long-Run Growth,” Journal of Political Economy, 94(5), 1002-1037.
Romer, Paul M. (1990), “Endogenous Technological Change,” Journal of Political Economy, 98(5), s71-s102.
Skinner, J., Slemrod, J. (1985), “An Economic Perspective of Tax Evasion,” National Tax Journal, 38, 345-353.
Solow, Robert M. (1956), “A Contribution to the Theory of Economic Growth,” Quarterly Journal of Economics, 70, 65-94.
Summers, R., Heston, A. (1991), “The Penn World Table (Mark 5): An Expanded set of International Comparisons, 1950-1988,” Quarterly Journal of Economics, 106, 327-368.
Yitzhaki, S. (1974), “A note on Income Tax Evasion: A Theoretical Analysis,” Journal of Public Economics, 3, 201-202.
描述 碩士
國立政治大學
經濟學系
103258008
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0103258008
資料類型 thesis
dc.contributor.advisor 洪福聲zh_TW
dc.contributor.advisor Hung, Fu Shengen_US
dc.contributor.author (Authors) 林富韋zh_TW
dc.contributor.author (Authors) Lin, Fu Weien_US
dc.creator (作者) 林富韋zh_TW
dc.creator (作者) Lin, Fu Weien_US
dc.date (日期) 2016en_US
dc.date.accessioned 21-Jul-2016 10:37:01 (UTC+8)-
dc.date.available 21-Jul-2016 10:37:01 (UTC+8)-
dc.date.issued (上傳時間) 21-Jul-2016 10:37:01 (UTC+8)-
dc.identifier (Other Identifiers) G0103258008en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/99438-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 經濟學系zh_TW
dc.description (描述) 103258008zh_TW
dc.description.abstract (摘要) 本文利用內生經濟成長模型來探討在一存在有逃漏稅行為的經濟體系下，政府採取租稅融通政策以及貨幣融通政策對於經濟成長與社會福利可能產生的影響。當政府提高稅率時，納稅人會有誘因減少申報所得的比例，藉此提高其可支配所得，故本文將納稅人是否誠實申報所得的比例視為逃漏稅的行為，且政府可藉由逃漏稅稽查政策以及所得稅率來影響代表性個人誠實申報所得的比例，而代表性個人誠實申報所得的比例亦會影響政府最適所得稅稅率。另外，政府在融通其公共資本支出時，除了可採取租稅融通外，亦可採行調整貨幣成長率的貨幣政策，即貨幣融通政策。透過本研究的數值模擬分析，我們發現到在逃漏稅的經濟體系中，當消費與投資在一特定交易付現限制的設定下，且政府公共資本支出不具有生產性功能時，若政府同時採取租稅融通和貨幣融通，其最適稅率應為負，亦即此時須採取補貼政策，表示政府應全部採取鑄幣稅收入來融通其支出並搭配補貼政策，當稅率越低，代表性個人會誠實申報的比例會越高，藉此獲取更多補助稅額，且租稅融通對經濟成長造成的負向效果大於貨幣融通對經濟成長造成的負向效果。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　研究方法與架構　2
第二章　文獻回顧　4
第一節　逃漏稅的理論與相關文獻　4
第二節　貨幣政策的理論與鑄幣稅衡量相關文獻　6
第三節　經濟成長理論的演進　8
第三章　模型設定　12
第一節　基本模型假設　12
第二節　逃漏稅、政府稽查與經濟成長　16
第四章　數值模擬分析　20
第一節　特定交易限制程度下，對各變數的影響　20
第二節　比較靜態分析　26
第五章　結論　38
參考文獻　39
附錄　43		zh_TW
dc.format.extent 1416081 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0103258008en_US
dc.subject (關鍵詞) 逃漏稅zh_TW
dc.subject (關鍵詞) 貨幣政策zh_TW
dc.subject (關鍵詞) 交易付現限制zh_TW
dc.subject (關鍵詞) 經濟成長zh_TW
dc.subject (關鍵詞) Tax Evasionen_US
dc.subject (關鍵詞) Monetary Policyen_US
dc.subject (關鍵詞) Cash-in-Advanceden_US
dc.subject (關鍵詞) Economic Growthen_US
dc.title (題名) 逃漏稅、貨幣政策與經濟成長zh_TW
dc.title (題名) Tax Evasion, Monetary Policy, and Economic Growthen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 陳明郎(1999)，「經濟成長」，華泰文化事業有限公司。
賴景昌(2011)，「總體經濟學」，雙葉書廊。
行政院主計處(2016)，國民所得統計摘要，https://www.dgbas.gov.tw/ct.asp?xItem=33338&ctNode=3099&mp=1
林為中(1996)，「經濟成長、逃稅與政府支出」，國立中興大學經濟研究博士論文。
李克倫(1994)，「我國預算赤字下之鑄幣稅收入」，國立政治大學財政研究碩士論文。
鄭羽萱(2011)，「融通政策與經濟成長」，私立東吳大學經濟研究碩士論文。
劉珈伶(2015)，「勞動逃漏稅、金融雙元體系與經濟成長」，國立政治大學經濟研究碩士論文。
Allingham, M., and A. Sandmo (1972), “Income Tax Evasion: A Theoretical Analysis,”Journal of Public Economics, 1, 323-338.
Andreoni, J., B., B., Erard, and J. Feinstern (1998), “Tax Compliance,” Journal of Economic Literature, 37, 818-860.
Arrow, K J. (1970), “Essays in the Theory of Risk-Bearing,” ch.3. Amsterdam: North-Holland.
Barro, Robert J. (1990), “Government Spending in a Simple Model of Endogenous Growth,”Journal of Political Economy, 98(S5):103-125.
Barro, Robert J. and X. Sala-i-Martin (1992), “Public Finance in Models of Economic Growth,” Review of Economic Studies, 59, 645-661.
Barro, Robert J. and X. Sala-i-Martin (1995), Economic Growth, Mcgraw-Hill, Inc.
Chen, B. L. (2003), “Tax Evasion in a Model of Endogenous Growth,” Review of Economic Dynamics, 6(2), 381-403.
Clower, Robert W. (1967), “A Reconsideration of the Microfoundations of Monetary Theory,” Western Economic Journal, 6(1), 1-8.
Cowell, F.A. (1990), “Tax Sheltering and the Cost of Evasion,” Oxford Economic papers, 42, 231-243.
Diamond, D., Dybvig, P. (1983), “Bank runs, Deposit Insurance and Liquidity,” Journal of Political Economy, 91, 401-419.
Espinosa-Vega, Marco A., and Chong K. Yip (1999), “Fiscal and Monetary Policy Interactions in an Endogenous Growth Model with Financial Intermediaries,”International Economic Review, 40, 595-615.
Espinosa-Vega, Marco A., and Chong K. Yip (2002), “Government Financing in an Endogenous Growth Model with Financial Market Restrictions,” Economic Theory, 20, 237-257.
Friedman, M. (1971), “Government Revenue from Inflation,” Journal of Political Economy, 79, 846-856.
Hung, F. S. (2005), “Optimal Composition of Government Public Capital Financing,” Journal of Macroeconomics, 27, 704-723.
Kolm, S. C. (1973), “A note on Optimum Tax Evasion,” Journal of Public Economics, 2, 265-270.
Lin, W. Z. and C. C. Yang (2001), “A Dynamic Portfolio Choice Model of Tax Evasion: Comparative Statics of Tax Rates and its Implication for Economic Growth,” Journal of Economic Dynamics and Control, 25, 1827-1840.
Loayza, R. (1996), “The Economics of the Informal sector: A Simple Model and some Empirical Evidence from Latin America,” Carnegie-Rochester Conference Series on Public Policy, 45, 129-162.
Lucas, Robert E., Jr. (1988), “On the Mechanics of Economic Development,” Journal of Monetary Economics, 22, 3-42.
Mankiw, N. (1987), “The Optimal Collection of Seigniorage Theory and Evidence,” Journal of Monetary Economics, 20, 327-341.
Mirrlees, J. (1971), “An Exploration in the Theory of Optimum Income Taxation,” Review of Economic Studies, 38, 175-208
Mossin, J (1968), “Aspects of Rational Insurance Purchasing,” Journal of Political Economy, 76, 553-568.
Palivos, Theodore, and Chong K. Yip (1995), “Government Expenditure financing in an Endogenous Growth Model: A Comparison,” Journal of Money, Credit and Banking, 27, 1160-1178.
Phelps, E. (1973), ”Inflation in the Theory of Public Finance,” Swedish Journal of Economics, 75, 316-331.
Rebelo, Sergio (1991), “Long-Run Policy Analysis and Long-Run Growth,” Journal of Political Economy, 99, 500-521.
Romer, Paul M. (1986), “Increasing Returns and Long-Run Growth,” Journal of Political Economy, 94(5), 1002-1037.
Romer, Paul M. (1990), “Endogenous Technological Change,” Journal of Political Economy, 98(5), s71-s102.
Skinner, J., Slemrod, J. (1985), “An Economic Perspective of Tax Evasion,” National Tax Journal, 38, 345-353.
Solow, Robert M. (1956), “A Contribution to the Theory of Economic Growth,” Quarterly Journal of Economics, 70, 65-94.
Summers, R., Heston, A. (1991), “The Penn World Table (Mark 5): An Expanded set of International Comparisons, 1950-1988,” Quarterly Journal of Economics, 106, 327-368.
Yitzhaki, S. (1974), “A note on Income Tax Evasion: A Theoretical Analysis,” Journal of Public Economics, 3, 201-202.		zh_TW