| dc.contributor.advisor | 翁堃嵐 | zh_TW |
| dc.contributor.author (Authors) | 余承翰 | zh_TW |
| dc.creator (作者) | 余承翰 | zh_TW |
| dc.date (日期) | 2004 | en_US |
| dc.date.accessioned | 18-Sep-2009 11:04:25 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 11:04:25 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 11:04:25 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0922550051 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34747 | - |
| 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) | 92255005 | zh_TW |
| dc.description (描述) | 93 | zh_TW |
| dc.description.abstract (摘要) | 本文建立模型，加入許多現實社會存在的現象，包括有限責任限制、景氣榮枯的不確定性以及將決策「階段化」，以探討廠商的產出與逃稅的行為。在逃漏稅行為方面，引入有限責任可能使廠商的逃稅決策呈現「兩極化」。在產出行為方面，未來景氣的不確定性將使利潤稅不具中立性。在無景氣考量下，不論有無有限責任，也不論決策是否具「階段性」，利潤稅對產出仍具中立性。當廠商必須面臨景氣的不確定性且為一風險趨避者的時候，在兩階段決策模型之下，不論有無有限責任的存在，利潤稅的中立性都不會成立。且若存在有限責任，其產量會比不存在有限責任的產量還多，在階段模型下，引入有限責任仍使廠商傾向採取風險較大的行為。 | 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 研究架構 2第二章 文獻回顧 3第一節 獨占廠商的逃漏稅與產出決策的相關文獻 3第二節 有限責任制的相關文獻 5第三章 獨占廠商之有限責任模型 7第一節 傳統理論模型 7第二節 有限責任模型之假設 8第三節 有限責任廠商逃稅與產出決策 10一、廠商的逃稅決策 11二、廠商的產出決策 15第四章 獨占廠商兩階段決策模型 18第一節 基本兩階段決策模型 18一、景氣不確定下之兩階段決策模型 19二、廠商第二階段的最適決策 20三、廠商第一階段的最適決策 22第二節 引入有限責任限制之兩階段決策模型 27第五章 結論 31附錄 32參考文獻 39 | zh_TW |
| dc.format.extent | 11954 bytes | - |
| dc.format.extent | 14550 bytes | - |
| dc.format.extent | 12311 bytes | - |
| dc.format.extent | 12126 bytes | - |
| dc.format.extent | 19058 bytes | - |
| dc.format.extent | 26397 bytes | - |
| dc.format.extent | 79535 bytes | - |
| dc.format.extent | 165411 bytes | - |
| dc.format.extent | 15253 bytes | - |
| dc.format.extent | 65378 bytes | - |
| dc.format.extent | 15755 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0922550051 | en_US |
| dc.subject (關鍵詞) | 有限責任制 | zh_TW |
| dc.subject (關鍵詞) | 利潤稅之中立性 | zh_TW |
| dc.subject (關鍵詞) | 景氣之不確定性 | zh_TW |
| dc.subject (關鍵詞) | 決策階段化 | zh_TW |
| dc.title (題名) | 獨占廠商的產出與逃稅決策--有限責任與市場不確定性之情況 | zh_TW |
| dc.type (資料類型) | thesis | en |
| dc.relation.reference (參考文獻) | 1.楊政郎 (2000)，《逃稅廠商的產出決策》，逢甲大學經濟研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 2.賈魯君 (2002)，《廠商逃稅與賄賂行為的經濟分析》，逢甲大學經濟研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 3.Allingham, M. G., and A. Sandmo (1972), “Income Tax Evasion: A Theoretical Analysis,” Journal of Public Economics, 1, 323-338. | zh_TW |
| dc.relation.reference (參考文獻) | 4.Andreoni, J., B. Erard, and J. Feinstein (1998), “Tax compliance,” Journal of Economic Literature, 36, 818-860. | zh_TW |
| dc.relation.reference (參考文獻) | Cowell, Frank A. (1985), “The Economic Analysis of Tax Evasion,” Bulletin of Economic Research, 37, 163-193. | zh_TW |
| dc.relation.reference (參考文獻) | 5.Cowell, Frank A. (1990), Cheating the Government: The Economics of Evasion, Cambridge: MIT Press. | zh_TW |
| dc.relation.reference (參考文獻) | 6.Gordon, J.P.F. (1989), “Individual Morality and Reputation Costs as Deterrents to Tax Evasion,” European Economic Review, 33, 797-805. | zh_TW |
| dc.relation.reference (參考文獻) | 7.Kreutzer, D. and D.R. Lee (1986), “On Taxation and Understated Monopoly Profits,” National Tax Journal, 39, 241-243. | zh_TW |
| dc.relation.reference (參考文獻) | 8.Kreutzer, D. and D.R. Lee (1988), “Tax Evasion and Monopoly Output Decisions: A Reply,” National Tax Journal, 41, 583-584. | zh_TW |
| dc.relation.reference (參考文獻) | 9.Lee, K. (1998), “Tax Evasion, Monopoly, and Nonneutral Profit Taxes,” National Tax Journal, 51, 333-338. | zh_TW |
| dc.relation.reference (參考文獻) | 10.Myles, G.D. (1995), Public Economics, Cambridge: Cambridge University Press. | zh_TW |
| dc.relation.reference (參考文獻) | 11.Polinsky, A.M., Shavell, S. (2000), “The Economic Theory of Public Enforcement of Law,” Journal of Economic Literature, 38, 45-76. | zh_TW |
| dc.relation.reference (參考文獻) | 12.Rosen, H.S. (1999), Public Finance, Singapore: McGraw-Hill. | zh_TW |
| dc.relation.reference (參考文獻) | 13.Slemrod, J. and Yitzhaki, S. (2002), Tax avoidance, evasion, and administration, in: A. Auerbach, M. Feldstein, eds., Handbook of Public Economics, Volume 3, North-Hollard, Amsterdam, 1423-1470. | zh_TW |
| dc.relation.reference (參考文獻) | 14.Ueng, K.L.G. and C.C. Yang (2005), “Tax Evasion and Limited Liability,” Journal of Public Economic Theory, forth-coming. | zh_TW |
| dc.relation.reference (參考文獻) | 15.Wang, L.F.S. and J.L. Conant (1988), “Corporate Tax and Output Decisions of Uncertain Monopolist,” National Tax Journal, 41, 579-581. | zh_TW |
| dc.relation.reference (參考文獻) | 16.Wang, L.F.S. (1990), “Tax Evasion and Monopoly Output Decisions with Endogenous Probability of Detection,” Public Finance Quarterly, 18, 480-487. | zh_TW |
| dc.relation.reference (參考文獻) | 17.Yaniv, G.. (1995), “A note on the Tax-Evading Firm,” National Tax Journal, 48, 113-120. | zh_TW |
| dc.relation.reference (參考文獻) | 18.Yaniv, G.. (1996), “Tax Evasion and Output Decisions,” Public Finance Quarterly, 24, 501-505. | zh_TW |
| dc.relation.reference (參考文獻) | 19.Yitzhaki, S. (1974), “A note on income tax evasion: a theoretical analysis,” Journal of Public Economics, 3, 201-2. | zh_TW |
| dc.relation.reference (參考文獻) | 20.Yitzhaki, S. (1987), “On the excess burden of tax evasion,” Public Finance Quarterly, 15, 123-37. | zh_TW |
