| dc.contributor.advisor | 翁永和<br>翁堃嵐 | zh_TW |
| dc.contributor.author (Authors) | 林詠純 | zh_TW |
| dc.creator (作者) | 林詠純 | zh_TW |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 14-Sep-2009 13:29:50 (UTC+8) | - |
| dc.date.available | 14-Sep-2009 13:29:50 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-Sep-2009 13:29:50 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0094258026 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/32245 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 經濟研究所 | zh_TW |
| dc.description (描述) | 94258026 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 在新國際貿易理論的討論中，強調政府應扮演主動積極的角色以提升福利水準，然而這部份的探討大多忽略了廠商的逃漏稅行為。我們不禁要想，在加入廠商逃漏稅後，政府是否仍可扮演其主動積極之角色，採取稽查以降低廠商逃漏稅行為，或藉由調整關稅以降低廠商逃漏稅行為。本文建立一貿易模型，分別以簡單的廠商逃漏稅模型及政府查核的廠商逃漏稅模型做探討，研究結果發現，由於在逃漏稅經濟體系下，利潤稅制仍具有中立性，因此最適關稅決策不會改變；另外，由分析結果知，關稅的存在無法影響本國廠商逃漏稅行為，即貿易自由化無法改善地下經濟規模問題。 | zh_TW |
| dc.description.tableofcontents | 第一章 前言-----------------------------------------------1 第一節 研究背景-------------------------------------------1 第二節 研究動機--------------------------------------------4 第三節 研究目的--------------------------------------------5 第四節 研究架構--------------------------------------------6 第二章 簡易的廠商逃漏稅模型---------------------------------8 第一節 模型設定---------------------------------------------8 第二節 市場競爭分析-------------------------------------9 2.2.1本國廠商與外國廠商的最適策略-----------------9 2.2.2市場均衡分析--------------------------------------11 2.2.3最適貿易政策--------------------------------------12 第三節 本章小結--------------------------------------------14 第三章 政府查核的廠商逃漏稅模型--------------------------16 第一節 模型設定--------------------------------------------16 第二節 市場競爭分析-----------------------------------------17 3.2.1本國廠商與外國廠商的最適策略----------------17 3.2.2 市場均衡分析--------------------------------------20 3.2.3最適貿易政策--------------------------------------22 第三節 本章小結--------------------------------------------23第四章 線性例----------------------------------------------25 Case 1：簡易的廠商逃漏稅模型----------------------------25 Case 2：政府稽查的廠商逃漏稅模型----------------------------27 第五章 結論------------------------------------------------30 參考文獻---------------------------------------------------32 一.中文部份--------------------------------------------32 二.英文部份--------------------------------------------33 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094258026 | en_US |
| dc.subject (關鍵詞) | 貿易自由化 | zh_TW |
| dc.subject (關鍵詞) | 關稅 | zh_TW |
| dc.subject (關鍵詞) | 逃漏稅 | zh_TW |
| dc.subject (關鍵詞) | 政府查核 | zh_TW |
| dc.subject (關鍵詞) | Cournot競爭 | zh_TW |
| dc.title (題名) | 貿易自由化與廠商的逃漏稅行為 | zh_TW |
| dc.type (資料類型) | thesis | en |
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