A note on the neutrality of profit taxes and tax compliance with imperfect detection

題名	A note on the neutrality of profit taxes and tax compliance with imperfect detection
作者	翁堃嵐吳家恩
貢獻者	政大財政系
關鍵詞	profit taxes tax
日期	2009-03
上傳時間	26-Jul-2011 10:50:12 (UTC+8)
摘要	In a tax-evasion model with profit tax, we reexamine and clarify the issues of neutrality and separability with imperfect detection of tax fraud. With this more realistic setting, we show that the profit tax is not necessarily neutral and the separability conclusion may not hold. Furthermore, the property of non-neutrality may coexist with that of separability or inseparability. However, in contrast to the traditional conclusion, raising the audit probability may reduce the tax compliance when the property of inseparability is present.
關聯	Economics Bulletin
資料類型	article

dc.contributor	政大財政系	en
dc.creator (作者)	翁堃嵐	zh_TW
dc.creator (作者)	吳家恩	zh_TW
dc.date (日期)	2009-03	-
dc.date.accessioned	26-Jul-2011 10:50:12 (UTC+8)	-
dc.date.available	26-Jul-2011 10:50:12 (UTC+8)	-
dc.date.issued (上傳時間)	26-Jul-2011 10:50:12 (UTC+8)	-
dc.identifier.uri (URI)	http://nccur.lib.nccu.edu.tw/handle/140.119/50555	-
dc.description.abstract (摘要)	In a tax-evasion model with profit tax, we reexamine and clarify the issues of neutrality and separability with imperfect detection of tax fraud. With this more realistic setting, we show that the profit tax is not necessarily neutral and the separability conclusion may not hold. Furthermore, the property of non-neutrality may coexist with that of separability or inseparability. However, in contrast to the traditional conclusion, raising the audit probability may reduce the tax compliance when the property of inseparability is present.	-
dc.language	zh_TW	en
dc.language.iso	en_US	-
dc.relation (關聯)	Economics Bulletin	en
dc.subject (關鍵詞)	profit taxes	en
dc.subject (關鍵詞)	tax	en
dc.title (題名)	A note on the neutrality of profit taxes and tax compliance with imperfect detection	en
dc.type (資料類型)	article	en