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題名 勞動逃漏稅、金融雙元體系與經濟成長
Tax Evasion of Labor Incomes, Financial Dualism, and Economic Growth作者 劉珈伶
Liu, Jia Ling貢獻者 洪福聲
Hung, Fu Sheng
劉珈伶
Liu, Jia Ling關鍵詞 逃漏稅
金融雙元體系
地下經濟
經濟成長日期 2015 上傳時間 27-Jul-2015 11:33:51 (UTC+8) 摘要 本文將內生經濟成長模型與逃漏稅結合，並依據現存文獻的看法，因地下經濟較地上經濟易於逃漏稅，故勞動者會有誘因從事地下經濟活動，因此本研究將勞動者從事地下經濟的行為視為逃漏稅，其中，地下經濟的報酬即為代表性個人在經濟體系中隱匿所得的部分。模型也考量金融雙元體系的存在，以探討在不同的金融發展程度下，政府應採取的逃漏稅最適稽查政策。代表性個人可以透過地上及地下經濟活動的投入，賺取不同的報酬，並可藉由地上金融部門儲蓄以累積資本。另外，政府可透過逃漏稅稽查政策以影響代表性個人投入於地下經濟活動的時間比例(即逃漏稅比例)，並進一步影響地上經濟的勞動市場均衡。透過本研究的數值模擬，可發現對於金融發展程度較低的國家而言，政府應採取較寬鬆的逃漏稅稽查政策，允許經濟體系存在較嚴重的逃漏稅及較大規模的地下經濟部門。相對地，對於金融發展程度較高的國家而言，政府應採取較嚴峻的查稅政策，故經濟體系存在較輕微的逃漏稅及較小規模的地下經濟部門。本研究也進行了比較靜態分析。 參考文獻 中文文獻：[ 1 ] 陳明郎(1999)，「經濟成長」，華泰文化事業有限公司。[ 2 ] 黃仁德、羅時萬(2001)，「現代經濟成長理論」，華泰文化事業有限公司。 [ 3 ] 莊希豐(1998)，「政府支出與內生化經濟成長-應用於臺灣經濟」，淡江人文社會期刊創刊號，頁241-267。英文文獻：[ 4 ] Allingham, M., and A. Sandmo (1972), “Income Tax Evasion: A Theoretical Analysis,” Journal of Public Economics, 1, 323-338.[ 5 ] Andreoni, J., B., B., Erard, and J. Feinstern (1998), “Tax Compliance,” Journal of Economic Literature, 37, 818-860.[ 6 ] Barro, R. J. (1990), “Government Spending in a Simple Model of Endogenous Growth,” Journal of Political Economy, 98(S5): 103-125.[ 7 ] Beck, T., A. L. Chen, and A. U. Yue, (2014), “Why Do Firms Evade Taxes? The Role of Information Sharing and Financial Sector Outreach,” Journal of Finance, 69, 763-817.[ 8 ] Blackburn, K., N. Bose, and S. Capassom (2012), “Tax evasion, the Underground Economy and Financial Development,” Journal of Economic Behavior & Organization, 83, 243– 253.[ 9 ] Bose, N. and R. Cothren (1996), “Equilibrium Loan Contracts and Endogenous Growth in the Presence of Asymmetric Information,” Journal of Monetary Economics, 38, 363-376.[ 10 ] Bose, N. (2002), “Inflation, the Credit Market and Economic Growth,” Oxford Economic Papers, 54, 412-434.[ 11 ] Chen, B. L. (2003), “Tax Evasion in a Model of Endogenous Growth,” Review of Economic Dynamics, 6(2), 381-403.[ 12 ] Demirguc-Kunt, A., L. Laeven, and R. Levine (2004), “Regulations, Market Structure, Institutions, and the Cost of Financial Intermediation,” Journal of Money, Credit, and Banking, 36, 593-622.[ 13 ] Frederiksen, A., E. Graversen, and N. Smith (2005), “Tax Evasion and Work in the Underground Sector, ” Labour Economics, 12, 613-618.[ 14 ] Hung, F. S. (2015), “Tax Evasion, Financial Dualism, and Economic Growth,” Academia Economic Papers, 43:2, 175-213.[ 15 ] Grossman, G. M. and E. Helpman (1991), “Innovation and Growth in the Global Economy,” MIT Press, Cambridge. [ 16 ] Gordon, R. and W. Li (2009), “Tax Structures in Developing Countries: Many Puzzles and a Possible Explanation,” Journal of Public Economics, 93(7), 855-866.[ 17 ] Kan, K. (2000), “Informal Capital Sources and Household Investment: Evidence from Taiwan,” Journal of Development Economics, 62, 209-232.[ 18 ] Lin,W. Z. and C. C. Yang (2001), “A Dynamic Portfolio Choice Model of TaxEvasion: Comparative Statics of Tax Rates and its Implication for EconomicGrowth,” Journal of Economic Dynamics and Control, 25, 1827-40.[ 19 ] Roubini, N. and X. Sala-i-Martin (1995), “A Growth Model of Inflation, Tax Evasion, and Financial Repression,” Journal of Monetary Economics, 35, 275-301.[ 20 ] Romer, P. M. (1986), “Increasing Return and Long-Run Growth,” Journal of Political Economy, 94(5), 1002-1037.[ 21 ] Romer, P. M. (1990), “Endogenous Technological Change,” Journal of Political Economy, 98(5), s71-s102.[ 22 ] Solow, R. (1956), “A Contribution to the Theory of Economic Growth,” Quarterly Journal of Economics, 70, 65-94.[ 23 ] Schneider, E. and D. Enste (2002), “The Shadow Economy: Theoretical Approaches, Empirical Studies, and Political Implications,” Cambridge, UK: Cambridge University Press.[ 24 ] Taylor, L. (1983), “Structuralist Macroeconomics: Applicable Models for the Third World,” New York: Basic Books.[ 25 ] van Wijnbergen, S. (1983), “Interest Rate Management in LDC’s,” Journal of Monetary Economics, 12, 433-52.[ 26 ] Young, A. (1991), “Learning by Doing and the Dynamic Effects of International Trade,” NBER Working Papers, 3577. 描述 碩士
國立政治大學
經濟學系
102258033資料來源 http://thesis.lib.nccu.edu.tw/record/#G0102258033 資料類型 thesis dc.contributor.advisor 洪福聲 zh_TW dc.contributor.advisor Hung, Fu Sheng en_US dc.contributor.author (Authors) 劉珈伶 zh_TW dc.contributor.author (Authors) Liu, Jia Ling en_US dc.creator (作者) 劉珈伶 zh_TW dc.creator (作者) Liu, Jia Ling en_US dc.date (日期) 2015 en_US dc.date.accessioned 27-Jul-2015 11:33:51 (UTC+8) - dc.date.available 27-Jul-2015 11:33:51 (UTC+8) - dc.date.issued (上傳時間) 27-Jul-2015 11:33:51 (UTC+8) - dc.identifier (Other Identifiers) G0102258033 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/76931 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 經濟學系 zh_TW dc.description (描述) 102258033 zh_TW dc.description.abstract (摘要) 本文將內生經濟成長模型與逃漏稅結合，並依據現存文獻的看法，因地下經濟較地上經濟易於逃漏稅，故勞動者會有誘因從事地下經濟活動，因此本研究將勞動者從事地下經濟的行為視為逃漏稅，其中，地下經濟的報酬即為代表性個人在經濟體系中隱匿所得的部分。模型也考量金融雙元體系的存在，以探討在不同的金融發展程度下，政府應採取的逃漏稅最適稽查政策。代表性個人可以透過地上及地下經濟活動的投入，賺取不同的報酬，並可藉由地上金融部門儲蓄以累積資本。另外，政府可透過逃漏稅稽查政策以影響代表性個人投入於地下經濟活動的時間比例(即逃漏稅比例)，並進一步影響地上經濟的勞動市場均衡。透過本研究的數值模擬，可發現對於金融發展程度較低的國家而言，政府應採取較寬鬆的逃漏稅稽查政策，允許經濟體系存在較嚴重的逃漏稅及較大規模的地下經濟部門。相對地，對於金融發展程度較高的國家而言，政府應採取較嚴峻的查稅政策，故經濟體系存在較輕微的逃漏稅及較小規模的地下經濟部門。本研究也進行了比較靜態分析。 zh_TW dc.description.tableofcontents 中文摘要 I目錄 II表目錄 III圖目錄 IV第一章 緒論 1第一節 研究動機與目的 1第二節 研究方法與架構 2第二章 文獻回顧 3第一節 經濟成長模型的演進 3第二節 逃漏稅的相關文獻 5第三章 模型設定 9第一節 地上經濟與地下經濟敘述 9第二節 逃漏稅、政府稽查與經濟成長 19第四章 數值模擬 23第一節 特定金融發展程度下，對各變數的影響 23第二節 比較靜態分析 28第五章 結論 36參考文獻 37附錄一 40附錄二 42附錄三 47 zh_TW dc.format.extent 1415391 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0102258033 en_US dc.subject (關鍵詞) 逃漏稅 zh_TW dc.subject (關鍵詞) 金融雙元體系 zh_TW dc.subject (關鍵詞) 地下經濟 zh_TW dc.subject (關鍵詞) 經濟成長 zh_TW dc.title (題名) 勞動逃漏稅、金融雙元體系與經濟成長 zh_TW dc.title (題名) Tax Evasion of Labor Incomes, Financial Dualism, and Economic Growth en_US dc.type (資料類型) thesis en dc.relation.reference (參考文獻) 中文文獻：[ 1 ] 陳明郎(1999)，「經濟成長」，華泰文化事業有限公司。[ 2 ] 黃仁德、羅時萬(2001)，「現代經濟成長理論」，華泰文化事業有限公司。 [ 3 ] 莊希豐(1998)，「政府支出與內生化經濟成長-應用於臺灣經濟」，淡江人文社會期刊創刊號，頁241-267。英文文獻：[ 4 ] Allingham, M., and A. Sandmo (1972), “Income Tax Evasion: A Theoretical Analysis,” Journal of Public Economics, 1, 323-338.[ 5 ] Andreoni, J., B., B., Erard, and J. Feinstern (1998), “Tax Compliance,” Journal of Economic Literature, 37, 818-860.[ 6 ] Barro, R. J. (1990), “Government Spending in a Simple Model of Endogenous Growth,” Journal of Political Economy, 98(S5): 103-125.[ 7 ] Beck, T., A. L. Chen, and A. U. Yue, (2014), “Why Do Firms Evade Taxes? The Role of Information Sharing and Financial Sector Outreach,” Journal of Finance, 69, 763-817.[ 8 ] Blackburn, K., N. Bose, and S. Capassom (2012), “Tax evasion, the Underground Economy and Financial Development,” Journal of Economic Behavior & Organization, 83, 243– 253.[ 9 ] Bose, N. and R. Cothren (1996), “Equilibrium Loan Contracts and Endogenous Growth in the Presence of Asymmetric Information,” Journal of Monetary Economics, 38, 363-376.[ 10 ] Bose, N. (2002), “Inflation, the Credit Market and Economic Growth,” Oxford Economic Papers, 54, 412-434.[ 11 ] Chen, B. L. (2003), “Tax Evasion in a Model of Endogenous Growth,” Review of Economic Dynamics, 6(2), 381-403.[ 12 ] Demirguc-Kunt, A., L. Laeven, and R. Levine (2004), “Regulations, Market Structure, Institutions, and the Cost of Financial Intermediation,” Journal of Money, Credit, and Banking, 36, 593-622.[ 13 ] Frederiksen, A., E. Graversen, and N. Smith (2005), “Tax Evasion and Work in the Underground Sector, ” Labour Economics, 12, 613-618.[ 14 ] Hung, F. S. (2015), “Tax Evasion, Financial Dualism, and Economic Growth,” Academia Economic Papers, 43:2, 175-213.[ 15 ] Grossman, G. M. and E. Helpman (1991), “Innovation and Growth in the Global Economy,” MIT Press, Cambridge. [ 16 ] Gordon, R. and W. Li (2009), “Tax Structures in Developing Countries: Many Puzzles and a Possible Explanation,” Journal of Public Economics, 93(7), 855-866.[ 17 ] Kan, K. (2000), “Informal Capital Sources and Household Investment: Evidence from Taiwan,” Journal of Development Economics, 62, 209-232.[ 18 ] Lin,W. Z. and C. C. Yang (2001), “A Dynamic Portfolio Choice Model of TaxEvasion: Comparative Statics of Tax Rates and its Implication for EconomicGrowth,” Journal of Economic Dynamics and Control, 25, 1827-40.[ 19 ] Roubini, N. and X. Sala-i-Martin (1995), “A Growth Model of Inflation, Tax Evasion, and Financial Repression,” Journal of Monetary Economics, 35, 275-301.[ 20 ] Romer, P. M. (1986), “Increasing Return and Long-Run Growth,” Journal of Political Economy, 94(5), 1002-1037.[ 21 ] Romer, P. M. (1990), “Endogenous Technological Change,” Journal of Political Economy, 98(5), s71-s102.[ 22 ] Solow, R. (1956), “A Contribution to the Theory of Economic Growth,” Quarterly Journal of Economics, 70, 65-94.[ 23 ] Schneider, E. and D. Enste (2002), “The Shadow Economy: Theoretical Approaches, Empirical Studies, and Political Implications,” Cambridge, UK: Cambridge University Press.[ 24 ] Taylor, L. (1983), “Structuralist Macroeconomics: Applicable Models for the Third World,” New York: Basic Books.[ 25 ] van Wijnbergen, S. (1983), “Interest Rate Management in LDC’s,” Journal of Monetary Economics, 12, 433-52.[ 26 ] Young, A. (1991), “Learning by Doing and the Dynamic Effects of International Trade,” NBER Working Papers, 3577. zh_TW
