| dc.contributor | 經濟系 | |
| dc.creator (作者) | 朱美麗 | |
| dc.creator (作者) | Chu, Mei-Lie | |
| dc.creator (作者) | 林朕陞 | |
| dc.creator (作者) | Lin, Chen-Sheng | |
| dc.creator (作者) | 洪福聲 | |
| dc.creator (作者) | Hung, Fu-Sheng | |
| dc.date (日期) | 2020-12 | |
| dc.date.accessioned | 25-May-2021 11:06:55 (UTC+8) | - |
| dc.date.available | 25-May-2021 11:06:55 (UTC+8) | - |
| dc.date.issued (上傳時間) | 25-May-2021 11:06:55 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/135095 | - |
| dc.description.abstract (摘要) | 地下經濟與租稅負擔之間存在著緊密的關係。相對於過去文獻大多從線性模型來探討租稅負擔率（或稅率）與地下經濟規模的關係，本文運用非線性的門檻模型（threshold model），以租税負擔率作為門檻變數，探討租稅負擔率與我國地下經濟規模是否存在非線性關係。實證結果支持台灣的租稅負擔與地下經濟之間存在一個門檻效果，當租稅負擔率低於19.657％時，租稅負擔率的提高將顯著降低地下經濟的規模；但若租稅負擔率高於19.657％，租稅負擔率的上升將顯著提高地下經濟的規模。從樣本內預測能力的評比中，我們也發現門檻模型確實優於線性模型，且門檻模型的結論不因地下經濟的估計方法不同而有所差異。 | |
| dc.description.abstract (摘要) | A close relationship between the tax burden and the shadow economy (SE) has been established in the literature. While most existing studies examine this relationship using a linear model, this paper adopts a non-linear threshold model to identify whether there exists any tax-burden threshold effect for this relationship in Taiwan. We find that there is a threshold effect for the rate of tax burden in this relationship, which is equal to 19.657%. If the rate of tax burden is less than 19.657%, then an increase in the rate of tax burden significantly decreases SE. By contrast, if the rate of tax burden is greater than 19.657%, then a further increase in this rate leads to an increase in SE. In addition, we present results showing that the threshold model outperforms the linear model in terms of in-sample fits, and that the relationship between the tax burden and SE, whether above or below the former`s threshold level, is quite robust with respect to different estimation methods for SE. | |
| dc.format.extent | 2430288 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | 經濟論文, 48卷4期, 511-555 | |
| dc.subject (關鍵詞) | 地下經濟 ; 租稅負擔率 ; 門檻模型 | |
| dc.subject (關鍵詞) | Shadow economy ; Tax burden ; Threshold model | |
| dc.title (題名) | 租稅負擔與地下經濟的門檻效果--台灣的實證研究 | |
| dc.title (題名) | THRESHOLD EFFECTS IN THE RELATIONSHIP BETWEEN THE TAX BURDEN AND THE SHADOW ECONOMY: EVIDENCE FROM TAIWAN | |
| dc.type (資料類型) | article | |
