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題名 地下經濟與經濟成長的三個議題
Three issues of underground economics
作者 吳啟新
Wu, Chi Hsin
貢獻者 張俊仁<br>魯慧中
Chang, Juin Jen<br>Lu, Huei Chung
吳啟新
Wu, Chi Hsin
關鍵詞 地下經濟
經濟成長
貪污
逃稅
犯罪
日期 2008
上傳時間 9-Dec-2010 14:51:28 (UTC+8)
摘要 對世界各國政府來說,地下經濟是一個扭曲社會資源與稅收的嚴重問題。為了深究地下經濟與經濟學家所關注的總體經濟變數(例如:經濟成長、失業、稅收)之間複雜且與傳統觀念不一致的關係,本論文試圖架構包含地下經濟主要項目(如貪污、逃稅與犯罪)的總體經濟模型,藉以分析其對於總體變數的影響效果。第二章主要的研究目的在於,考慮逃稅行為的存在下,分析減稅政策的動態效果,試圖探討透過減稅擴大稅基以抵消稅收的損失所可能達到的程度為何?在本論文第三章中,將轉換貪污對經濟成長具有「強烈負面」效應的論點,進而討論透過考量貪污因為影響政府投資的有效生產力,進一步分析貪污對經濟成長所造成的正向影響。於第四章中我們建構個體基礎的總體理論模型,說明了為何在實證結果中,不同國家的犯罪率與失業率以及失業率與經濟成長之關係有可能為正向循環或是負向循環。
參考文獻 中文部分
韋端、郭彩寶 (1982) ,「地下經濟問題及對國民經濟影響之初探」,《理論與政策》,6,109-129。
邱志淳、游國鑌(2004),「兩岸廉政及肅貪之困境與展望」,《中國大陸研究》, 47,143-168。
錢釧燈 (1981),「臺灣地下經濟之研究」,《臺灣銀行季刊》,32,145-172。
戴韻珊 (2007) ,「臺灣地下經濟之探討: MIMIC模型之應用」,中正大學國際經濟研究所碩士論文。
蔡旭晟、賈宜鳳、鹿篤瑾、練有為(1984),「地下經濟與國民所得」,《台灣地下經濟論文集》。
英文部分
Allingham, M. G. and Sandmo, A. (1972), “Income Tax Evasion: A Theoretical Analysis,” Journal of Public Economics 1, 323-338.
Alm, J., Martinez-Vazquez, J., and Wallace, S. (2004), Sizing the Problem of the Hard-to-Tax: An International Perspective, Amsterdam: Elsevier.
Arrow, K. J. (1970), Essays in the Theory of Risk–Bearing, ch.3, Amsterdam: North – Holland.
Bagachwa, M. S. D. (1995), “Estimating the second economy in Tanzania,” World Development 23, 1387-1399.
Bardhan, P. (1997), “Corruption and Development: A Review of Issues,” Journal of Economic Literature 35, 1320-1346.
Barreto, R. A. (2000), “Endogenous Corruption in a Neoclassical Growth Model,” European Economic Review, 44, 35-60.
Barreto, R. A. (2001), “Endogenous Corruption, Inequality and Growth: Econometric Evidence,” School of Economics, Adelaide University, Working Paper 01-2.
Barro, R. J. (1990), “Government Spending in a Simple Model of Endogenous Growth,” Journal of Political Economy 98, 103–125.
Becker, G. S. (1968), “Crime and Punishment: An Economic Approach,” Journal of Political Economy 76, 169-217.
Box, S. (1987), Recession, crime and punishment: An economic approach, London: Macmillan.
Chu, C. Y. C. (1990), “A Model of Income Tax Evasion with Venal Tax Officials: The case of Taiwan,” Public Finance 45, 392-408.
Cooter, R. and Ulen, T. (1988), Law and Economics, London: Scott and Foresmann.
Ehrlich, I. (1973), “Participation in illegitimate activities: A theoretical and empirical investigation,” Journal of Political Economy 81, 521-565.
Eide, E. (1994), Economics of crime: Deterrence and the rational offender, Amsterdam:North Holland.
Elrich, I. and Lui, F. T. (1999), “Bureaucratic Corruption and Endogenous Economic Growth,” Journal of Political Economy 107,270-293.
Feige, E. L. (1979), “How Big Is the Irregular Economy?” Challenge 22, 5-13.
Gutmann, P. M. (1977), “The Subterranean Economy,” Financial Analysts Journal 34, 24-27.
Kaufmann, D., Kraay, A. and Zoido-Lobaton, P. (1999), “Governance Matters,” World Bank Policy Research Working Paper, No. 2196.
Kreutzer, D. and Lee, D.R. (1986), “On Taxation and Understated Monopoly Profits,” National Tax Journal 39, 241-243.
Leeper, E. M. and Yang, S. C. S. (2008), “Dynamic scoring: Alternative financing schemes,” Journal of Public Economics, 92, 159-182.
Leff, N. H. (1964), “Economic Development Through Bureaucratic Corruption,” The American Behavioral Scientist 8, 8-14.
Lui, F. T. (1985), “An Equilibrium Queuing Model of Bribery,” Journal of Political Economy, 93, 760-781.
Mankiw, N.G. and Weinzierl, M. (2006), “Dynamic scoring: a back-of-the-envelope guide,” Journal of Public Economics, 90 , 1415–1433.
Mauro, P. (1995), “Corruption and Growth,” The Quarterly Journal of Economics 110, 681-712.
Mauro, P. (1998), “Corruption and the Composition of Government Expenditure,” Journal of Public Economics 69, 263-279.
Mauro, P. (2002), “The Persistence of Corruption and Slow Economic Growth,” IMF Working Paper, No. 02/213.
Méndez, F. and Sepúlveda, F. (2006), “Corruption, Growth and Political Regimes: Cross Country Evidence,” European Journal of Political Economy 22, 82-98.
Méon, P.G. and Sekkat, K. (2005), “Does Corruption Grease or Sand the Wheels of Growth?” Public Choice 122, 69-97.
Mo, P. H. (2001), “Corruption and Economic Growth,” Journal of Comparative Economics 29, 66-79.
Monte, A. D. and Papagni, E. (2001), “Public Expenditure, Corruption, and Economic Growth: The Case of Italy,” European Journal of Political Economy 17, 1-16.
Mossin, J. (1968), “Aspects of Rational Insurance Purchasing,” Journal of Political Economy 76, 553-568.
Murphy, K. M., Shleifer, A. and Vishny, R. W. (1993), “Why is Rent-Seeking so Costly to Growth?” American Economic Review, Papers and Proceedings, 83, 409–414.
Peacock, A., and Shaw, G. K. (1982), “Tax Evasion and Tax Revenue Loss,” Public Finance, 37, 269-278.
Rock, M. T. and Bonnett, H. (2004), “The Comparative Politics of Corruption: Accounting for the East Asian Paradox in Empirical Studies of Corruption, Growth and Investment,” World Development, Vol. 32, No. 6, pp. 999-1017.
Romer, P. (1994), “New Goods, Old Theory, and the Welfare Costs of Trade Restrictions,” Journal of Development Economic 43, 5-38.
Schneider, F. (1986), “Estimating the Size of the Danish Shadow Economy Using the Cur- rency Demand Approach: An Attempt,” The Scandinavian Journal of Economics, 88, 643-68.
Sennoga, E. B. (2006), “Essays on Tax Evasion”, working paper, Georgia State University.
Shleifer, A. and Vishny, R. W. (1993), “Corruption,” The Quarterly Journal of Economics, 108, 599-618.
Smith, P. (1994), “Assessing the size of the underground economy: the Canadian statistical perspectives,” Canadian Economic Observer, Catalogue No. 11–010, 3.16–33, at 3.18.
Tanzi, V. (1980), “The Underground Economy in the United States: Estimates and Impli- cations,” Banca Nazionale del Lavoro, Quarterly Review 135, 427-53.
Teera, J. (2002), Tax Performance: A Comparative Study: Centre for Public Economics, University of Bath.
Young, T. (1993), “Unemployment and Property Crime: Not a Simple Relationship,” American Journal of Economics and Sociology 52, 413-415.
描述 博士
國立政治大學
經濟研究所
91258505
97
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0912585051
資料類型 thesis
dc.contributor.advisor 張俊仁<br>魯慧中zh_TW
dc.contributor.advisor Chang, Juin Jen<br>Lu, Huei Chungen_US
dc.contributor.author (Authors) 吳啟新zh_TW
dc.contributor.author (Authors) Wu, Chi Hsinen_US
dc.creator (作者) 吳啟新zh_TW
dc.creator (作者) Wu, Chi Hsinen_US
dc.date (日期) 2008en_US
dc.date.accessioned 9-Dec-2010 14:51:28 (UTC+8)-
dc.date.available 9-Dec-2010 14:51:28 (UTC+8)-
dc.date.issued (上傳時間) 9-Dec-2010 14:51:28 (UTC+8)-
dc.identifier (Other Identifiers) G0912585051en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/49965-
dc.description (描述) 博士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) 91258505zh_TW
dc.description (描述) 97zh_TW
dc.description.abstract (摘要) 對世界各國政府來說,地下經濟是一個扭曲社會資源與稅收的嚴重問題。為了深究地下經濟與經濟學家所關注的總體經濟變數(例如:經濟成長、失業、稅收)之間複雜且與傳統觀念不一致的關係,本論文試圖架構包含地下經濟主要項目(如貪污、逃稅與犯罪)的總體經濟模型,藉以分析其對於總體變數的影響效果。第二章主要的研究目的在於,考慮逃稅行為的存在下,分析減稅政策的動態效果,試圖探討透過減稅擴大稅基以抵消稅收的損失所可能達到的程度為何?在本論文第三章中,將轉換貪污對經濟成長具有「強烈負面」效應的論點,進而討論透過考量貪污因為影響政府投資的有效生產力,進一步分析貪污對經濟成長所造成的正向影響。於第四章中我們建構個體基礎的總體理論模型,說明了為何在實證結果中,不同國家的犯罪率與失業率以及失業率與經濟成長之關係有可能為正向循環或是負向循環。zh_TW
dc.description.tableofcontents 頁次
第一章 緒論 1
參考文獻 10
第二章 考量內生化逃稅的稅制動態評分 15
2.1緒論 15
2.2模型架構 18
2.3動態均衡 23
2.4減稅政策的動態衝擊效果 27
2.5結論 36
附錄 37
參考文獻 39
第三章 貪污、經濟成長及最適政策 50
3.1緒論 50
3.2模型 54
3.3最適政策 66
3.4結論 68
參考文獻 70
第四章 犯罪、工作搜尋與經濟成長 76
4.1緒論 76
4.2理論模型 78
4.3均衡與經濟成長 84
4.4延伸討論 90
4.5結論 92
參考文獻 94
第五章 結論 98
參考文獻 101
zh_TW
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dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0912585051en_US
dc.subject (關鍵詞) 地下經濟zh_TW
dc.subject (關鍵詞) 經濟成長zh_TW
dc.subject (關鍵詞) 貪污zh_TW
dc.subject (關鍵詞) 逃稅zh_TW
dc.subject (關鍵詞) 犯罪zh_TW
dc.title (題名) 地下經濟與經濟成長的三個議題zh_TW
dc.title (題名) Three issues of underground economicsen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 中文部分zh_TW
dc.relation.reference (參考文獻) 韋端、郭彩寶 (1982) ,「地下經濟問題及對國民經濟影響之初探」,《理論與政策》,6,109-129。zh_TW
dc.relation.reference (參考文獻) 邱志淳、游國鑌(2004),「兩岸廉政及肅貪之困境與展望」,《中國大陸研究》, 47,143-168。zh_TW
dc.relation.reference (參考文獻) 錢釧燈 (1981),「臺灣地下經濟之研究」,《臺灣銀行季刊》,32,145-172。zh_TW
dc.relation.reference (參考文獻) 戴韻珊 (2007) ,「臺灣地下經濟之探討: MIMIC模型之應用」,中正大學國際經濟研究所碩士論文。zh_TW
dc.relation.reference (參考文獻) 蔡旭晟、賈宜鳳、鹿篤瑾、練有為(1984),「地下經濟與國民所得」,《台灣地下經濟論文集》。zh_TW
dc.relation.reference (參考文獻) 英文部分zh_TW
dc.relation.reference (參考文獻) Allingham, M. G. and Sandmo, A. (1972), “Income Tax Evasion: A Theoretical Analysis,” Journal of Public Economics 1, 323-338.zh_TW
dc.relation.reference (參考文獻) Alm, J., Martinez-Vazquez, J., and Wallace, S. (2004), Sizing the Problem of the Hard-to-Tax: An International Perspective, Amsterdam: Elsevier.zh_TW
dc.relation.reference (參考文獻) Arrow, K. J. (1970), Essays in the Theory of Risk–Bearing, ch.3, Amsterdam: North – Holland.zh_TW
dc.relation.reference (參考文獻) Bagachwa, M. S. D. (1995), “Estimating the second economy in Tanzania,” World Development 23, 1387-1399.zh_TW
dc.relation.reference (參考文獻) Bardhan, P. (1997), “Corruption and Development: A Review of Issues,” Journal of Economic Literature 35, 1320-1346.zh_TW
dc.relation.reference (參考文獻) Barreto, R. A. (2000), “Endogenous Corruption in a Neoclassical Growth Model,” European Economic Review, 44, 35-60.zh_TW
dc.relation.reference (參考文獻) Barreto, R. A. (2001), “Endogenous Corruption, Inequality and Growth: Econometric Evidence,” School of Economics, Adelaide University, Working Paper 01-2.zh_TW
dc.relation.reference (參考文獻) Barro, R. J. (1990), “Government Spending in a Simple Model of Endogenous Growth,” Journal of Political Economy 98, 103–125.zh_TW
dc.relation.reference (參考文獻) Becker, G. S. (1968), “Crime and Punishment: An Economic Approach,” Journal of Political Economy 76, 169-217.zh_TW
dc.relation.reference (參考文獻) Box, S. (1987), Recession, crime and punishment: An economic approach, London: Macmillan.zh_TW
dc.relation.reference (參考文獻) Chu, C. Y. C. (1990), “A Model of Income Tax Evasion with Venal Tax Officials: The case of Taiwan,” Public Finance 45, 392-408.zh_TW
dc.relation.reference (參考文獻) Cooter, R. and Ulen, T. (1988), Law and Economics, London: Scott and Foresmann.zh_TW
dc.relation.reference (參考文獻) Ehrlich, I. (1973), “Participation in illegitimate activities: A theoretical and empirical investigation,” Journal of Political Economy 81, 521-565.zh_TW
dc.relation.reference (參考文獻) Eide, E. (1994), Economics of crime: Deterrence and the rational offender, Amsterdam:North Holland.zh_TW
dc.relation.reference (參考文獻) Elrich, I. and Lui, F. T. (1999), “Bureaucratic Corruption and Endogenous Economic Growth,” Journal of Political Economy 107,270-293.zh_TW
dc.relation.reference (參考文獻) Feige, E. L. (1979), “How Big Is the Irregular Economy?” Challenge 22, 5-13.zh_TW
dc.relation.reference (參考文獻) Gutmann, P. M. (1977), “The Subterranean Economy,” Financial Analysts Journal 34, 24-27.zh_TW
dc.relation.reference (參考文獻) Kaufmann, D., Kraay, A. and Zoido-Lobaton, P. (1999), “Governance Matters,” World Bank Policy Research Working Paper, No. 2196.zh_TW
dc.relation.reference (參考文獻) Kreutzer, D. and Lee, D.R. (1986), “On Taxation and Understated Monopoly Profits,” National Tax Journal 39, 241-243.zh_TW
dc.relation.reference (參考文獻) Leeper, E. M. and Yang, S. C. S. (2008), “Dynamic scoring: Alternative financing schemes,” Journal of Public Economics, 92, 159-182.zh_TW
dc.relation.reference (參考文獻) Leff, N. H. (1964), “Economic Development Through Bureaucratic Corruption,” The American Behavioral Scientist 8, 8-14.zh_TW
dc.relation.reference (參考文獻) Lui, F. T. (1985), “An Equilibrium Queuing Model of Bribery,” Journal of Political Economy, 93, 760-781.zh_TW
dc.relation.reference (參考文獻) Mankiw, N.G. and Weinzierl, M. (2006), “Dynamic scoring: a back-of-the-envelope guide,” Journal of Public Economics, 90 , 1415–1433.zh_TW
dc.relation.reference (參考文獻) Mauro, P. (1995), “Corruption and Growth,” The Quarterly Journal of Economics 110, 681-712.zh_TW
dc.relation.reference (參考文獻) Mauro, P. (1998), “Corruption and the Composition of Government Expenditure,” Journal of Public Economics 69, 263-279.zh_TW
dc.relation.reference (參考文獻) Mauro, P. (2002), “The Persistence of Corruption and Slow Economic Growth,” IMF Working Paper, No. 02/213.zh_TW
dc.relation.reference (參考文獻) Méndez, F. and Sepúlveda, F. (2006), “Corruption, Growth and Political Regimes: Cross Country Evidence,” European Journal of Political Economy 22, 82-98.zh_TW
dc.relation.reference (參考文獻) Méon, P.G. and Sekkat, K. (2005), “Does Corruption Grease or Sand the Wheels of Growth?” Public Choice 122, 69-97.zh_TW
dc.relation.reference (參考文獻) Mo, P. H. (2001), “Corruption and Economic Growth,” Journal of Comparative Economics 29, 66-79.zh_TW
dc.relation.reference (參考文獻) Monte, A. D. and Papagni, E. (2001), “Public Expenditure, Corruption, and Economic Growth: The Case of Italy,” European Journal of Political Economy 17, 1-16.zh_TW
dc.relation.reference (參考文獻) Mossin, J. (1968), “Aspects of Rational Insurance Purchasing,” Journal of Political Economy 76, 553-568.zh_TW
dc.relation.reference (參考文獻) Murphy, K. M., Shleifer, A. and Vishny, R. W. (1993), “Why is Rent-Seeking so Costly to Growth?” American Economic Review, Papers and Proceedings, 83, 409–414.zh_TW
dc.relation.reference (參考文獻) Peacock, A., and Shaw, G. K. (1982), “Tax Evasion and Tax Revenue Loss,” Public Finance, 37, 269-278.zh_TW
dc.relation.reference (參考文獻) Rock, M. T. and Bonnett, H. (2004), “The Comparative Politics of Corruption: Accounting for the East Asian Paradox in Empirical Studies of Corruption, Growth and Investment,” World Development, Vol. 32, No. 6, pp. 999-1017.zh_TW
dc.relation.reference (參考文獻) Romer, P. (1994), “New Goods, Old Theory, and the Welfare Costs of Trade Restrictions,” Journal of Development Economic 43, 5-38.zh_TW
dc.relation.reference (參考文獻) Schneider, F. (1986), “Estimating the Size of the Danish Shadow Economy Using the Cur- rency Demand Approach: An Attempt,” The Scandinavian Journal of Economics, 88, 643-68.zh_TW
dc.relation.reference (參考文獻) Sennoga, E. B. (2006), “Essays on Tax Evasion”, working paper, Georgia State University.zh_TW
dc.relation.reference (參考文獻) Shleifer, A. and Vishny, R. W. (1993), “Corruption,” The Quarterly Journal of Economics, 108, 599-618.zh_TW
dc.relation.reference (參考文獻) Smith, P. (1994), “Assessing the size of the underground economy: the Canadian statistical perspectives,” Canadian Economic Observer, Catalogue No. 11–010, 3.16–33, at 3.18.zh_TW
dc.relation.reference (參考文獻) Tanzi, V. (1980), “The Underground Economy in the United States: Estimates and Impli- cations,” Banca Nazionale del Lavoro, Quarterly Review 135, 427-53.zh_TW
dc.relation.reference (參考文獻) Teera, J. (2002), Tax Performance: A Comparative Study: Centre for Public Economics, University of Bath.zh_TW
dc.relation.reference (參考文獻) Young, T. (1993), “Unemployment and Property Crime: Not a Simple Relationship,” American Journal of Economics and Sociology 52, 413-415.zh_TW