| dc.contributor.advisor | 翁堃嵐 | zh_TW |
| dc.contributor.author (Authors) | 謝宗憲 | zh_TW |
| dc.creator (作者) | 謝宗憲 | zh_TW |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 18-Sep-2009 11:00:29 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 11:00:29 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 11:00:29 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0094255026 | en_US |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=35985 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 財政研究所 | zh_TW |
| dc.description (描述) | 94255026 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 過去已有許多關於從價稅與從量稅比較之研究，但既存的文獻都忽略了廠商可能逃漏稅的議題。有鑑於此，本文首度將逃漏利潤稅的因素納入此範疇討論。由於一方面在利潤稅制下廠商的產出決策與逃漏稅決策具有獨立性，另一方面，本文發現，從價稅在相同產量下廠商的最適逃漏稅額與課徵從量稅下相同。因而本文的研究顯示：即使考慮廠商的逃漏稅行為，從價稅制仍然會優於從量稅制。 | zh_TW |
| dc.description.tableofcontents | 第一章 緒論 1\n 第一節 研究動機 1\n 第二節 研究架構 2\n第二章 文獻回顧 3\n 第一節 從價稅與從量稅比較之相關文獻 3\n 第二節 廠商逃漏稅理論之相關文獻 7\n第三章 模型分析 11\n 第一節 基本模型 11\n 第二節 逃漏利潤稅之引入 12\n 第三節 預期效用之分析 15\n第四章 結論 18\n參考文獻 19 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094255026 | en_US |
| dc.subject (關鍵詞) | 從價稅 | zh_TW |
| dc.subject (關鍵詞) | 從量稅 | zh_TW |
| dc.subject (關鍵詞) | 租稅逃漏 | zh_TW |
| dc.title (題名) | 考慮廠商逃漏稅下之從價稅與從量稅比較 | zh_TW |
| dc.type (資料類型) | thesis | en |
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