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題名 稅制、租稅逃漏與經濟成長 作者 童俊豪 貢獻者 黃明聖
童俊豪關鍵詞 租稅逃漏
經濟成長
tax evasion
economic growth日期 1999 上傳時間 30-三月-2016 19:15:06 (UTC+8) 摘要 本文前段以Barro(1990)一文中的“生產性政府支出”模型為基礎，依次融入定額、比例、線性累進與級距累進四種所得租稅制度。文中除了對各稅制與經濟成長的討論外，對公共資本的在各稅制下的配置問題亦作了探討；除此之外，亦觀察各稅制對原本生產函數的影響，以致在長期時不同的租稅制度下的經濟發展有不同的結果。 參考文獻 許振明，(1993)，《總體經濟分析》，台北：雙葉書局。 彭玉樹，(1995)，《內生性成長模型之研究》，國立政治大學國際貿易研究所碩士論文。 黃仲豪，(1996)，《內生性成長與租稅制度》，國立政治大學財政研究所碩士論文。 顏月珠，(1995)，《高階統計方法》，台北：三民書局。 Allingham, Michael G. and Sandmo, Agnar, (1972), "Income Tax Evasion: A Theoretical Analysis", Journal of Public Economics, 1, 323-338. Barro, Robert J., (1990), "Government Spending in a Simple Model of Endogenous Growth", Journal of Public Economics, vol.98, No. 5, s103-125. Barro, Robert J. & Sala-i-Martin, Xavier, (1995), Economic Growth, First ed., McGraw-Hill. Barro, Robert J. & Sala-i-Martin, Xavier, (1992) "Public Finance in Model of Economic Growth", Review of Economic Studies, 59, 645-661. Cashin, Paul, (1995), "Government Spending, Tax, and Economic Growth", IMF Staff Paper, Vol. 42, No. 2, 237-269. Chang, Ching-huei, (1991), "Fisical Policy in a Simple Dynamic Model", Sun Yat-Sen Institute of the Three Princples of the People. Chen, Been-Lon, (1996), "Tax Evasion and Economic Growth Another Perspective", Institute of Economics, Academia Sinica. Clotfelter, Charles T., (1983), "Tax Evasion and Tax rates: An Analysis of Individual Returns", The Review of Economics Statistics, no. 3,363-373. Falkinger, Josef, (1991), "On Optimal Public Good Provision with Tax Evasion", Journal of Public Economics, 45, 127-133. Futagami, K., Morita, Y. & Shinbata, A., (1993), "Dynamic Analysis of an Endogenous Growth Model with Public Capital", The Scandinavian Journal of Economics, 4, 607-625. Gordon, Robert J., (1993), Macroeconomics, 6th ed., New York: Harper Collins. King, Robert G. and Rebelo, Sergio, (1990) "Public Policy and Economic Growth: Developing Neoclassical Implications", Journal of Political Economics, vol.98, no. 5, s126-s150. Lin, Wen-Zhung and Lin & Yang, C.C., (1996), "Tax Evasion and Economic Growth", Institute of Economics, Academia Sinica. Pencavel, John H., (1979), "A Note On Income Tax Evasion, Labor Supply, And Nonlinear Tax Scheldules", Journal of Public Economics, 12, 115-124. Roubini, Nouriel & Sala-i-Martin, Xavier, (1995), "A Growth Model of Inflation, Tax Evasion, and Financial Repression", Journal of Monetary Economics, 35, 275-301. Rebelo, Sergio, (1991), "Long-Run Policy Analysis and Long-Run Growth", Journal of Political Economics, vol. 99, No. 3, 500-521. Yitzhaki, Shlomo, (1974), "A Note on Income Tax Evasion: A Theoretical Analysis", Journal of Public Economics, 3, 201-202. 描述 碩士
國立政治大學
財政學系
84255009資料來源 http://thesis.lib.nccu.edu.tw/record/#A2002001824 資料類型 thesis dc.contributor.advisor 黃明聖 zh_TW dc.contributor.author (作者) 童俊豪 zh_TW dc.creator (作者) 童俊豪 zh_TW dc.date (日期) 1999 en_US dc.date.accessioned 30-三月-2016 19:15:06 (UTC+8) - dc.date.available 30-三月-2016 19:15:06 (UTC+8) - dc.date.issued (上傳時間) 30-三月-2016 19:15:06 (UTC+8) - dc.identifier (其他 識別碼) A2002001824 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/83110 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 財政學系 zh_TW dc.description (描述) 84255009 zh_TW dc.description.abstract (摘要) 本文前段以Barro(1990)一文中的“生產性政府支出”模型為基礎，依次融入定額、比例、線性累進與級距累進四種所得租稅制度。文中除了對各稅制與經濟成長的討論外，對公共資本的在各稅制下的配置問題亦作了探討；除此之外，亦觀察各稅制對原本生產函數的影響，以致在長期時不同的租稅制度下的經濟發展有不同的結果。 zh_TW dc.description.tableofcontents 封面頁 證明書 致謝詞 論文摘要 目錄 第一章 緒論 第1.1節 研究動機 第1.2節 研究方法 第1.3節 本文架構 第二章 文獻回顧 第2.1節 以個體角度出發的租稅逃漏模型 2.1.1 M.G.Allingham & Sadmo Model 2.1.2 Yitzhaki Model 第2.2節 政府生產性公共支出與內生成長模型 2.2.1 Barro(1990)流量型態的政府支出 2.2.2 Futagami, Morita & Shinbata(1993)存量型態的政府支出 第2.3節 租稅逃漏與經濟成長模型 2.3.1 Chen的租稅逃漏模型 2.3.2 Yang的租稅逃漏模型 第三章 租稅結構與內生成長 第3.1節 定額稅 3.1.1 定額稅制下的成長率 3.1.2 定額稅制下的動態調整過程 第3.2節 比例稅 3.2.1 比例稅制下的成長率 3.2.2 比例稅制下的動態調整過程 第3.3節 線性累進稅 3.3.1 線性累進稅制下的成長率 3.3.2 線性累進稅制下的動態調整過程 第3.4節 級距累進所得稅 3.4.1 級距累進稅制下的成長率 3.4.2 級距累進稅制下的動態調整過程 第3.5節 本章小結 附註Ａ 第四章 各租稅結構下的租稅逃漏行為對經濟成長的影響 第4.1節 定額稅下家戶的租稅逃漏行為 4.1.1 定額稅制下考量匿報所得的成長率 4.1.2 定額稅制下考量匿報所得的動態調整過程 第4.2節 比例稅下家戶的租稅逃漏行為 4.2.1 考量匿報所得時比例稅制下的成長率 4.2.2 考量匿報所得時比例稅制下的動態調整過程 第4.3節 線性累進稅下家戶的租稅逃漏行為 4.3.1 考量匿報所得時線性累進稅制下的成長率 4.3.2 考量匿報所得時線性累進稅制下的動態調整過程 第4.4節 級距累進稅下家戶的租稅逃漏行為 4.4.1 考量匿報所得時級距累進稅制下的成長率 4.4.2 考量匿報所得時級距累進稅制下的動態調整過程 第4.5節 本章小結 第五章 存量之公共資本形態與租稅逃漏行為對內生性經濟成長的影響 第5.1節 存量的公共資本與經濟成長 5.1.1 模型之設定、操作 5.1.2 Steady State分析 5.1.3 動態調整過程 5.1.4 稅率變動對經濟的影響 第5.2節 考量家戶逃稅行為對經濟成長影響 5.2.1 模型設定之修正、操作 5.2.2 Steady State分析 5.2.3 動態調整過程 5.2.4 家戶所得匿報率變動對經濟的影響 第5.3節 本章小結 第六章 結論 參考文獻 zh_TW dc.format.extent 110417 bytes - 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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.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#A2002001824 en_US dc.subject (關鍵詞) 租稅逃漏 zh_TW dc.subject (關鍵詞) 經濟成長 zh_TW dc.subject (關鍵詞) tax evasion en_US dc.subject (關鍵詞) economic growth en_US dc.title (題名) 稅制、租稅逃漏與經濟成長 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 許振明，(1993)，《總體經濟分析》，台北：雙葉書局。 彭玉樹，(1995)，《內生性成長模型之研究》，國立政治大學國際貿易研究所碩士論文。 黃仲豪，(1996)，《內生性成長與租稅制度》，國立政治大學財政研究所碩士論文。 顏月珠，(1995)，《高階統計方法》，台北：三民書局。 Allingham, Michael G. and Sandmo, Agnar, (1972), "Income Tax Evasion: A Theoretical Analysis", Journal of Public Economics, 1, 323-338. Barro, Robert J., (1990), "Government Spending in a Simple Model of Endogenous Growth", Journal of Public Economics, vol.98, No. 5, s103-125. Barro, Robert J. & Sala-i-Martin, Xavier, (1995), Economic Growth, First ed., McGraw-Hill. Barro, Robert J. & Sala-i-Martin, Xavier, (1992) "Public Finance in Model of Economic Growth", Review of Economic Studies, 59, 645-661. Cashin, Paul, (1995), "Government Spending, Tax, and Economic Growth", IMF Staff Paper, Vol. 42, No. 2, 237-269. Chang, Ching-huei, (1991), "Fisical Policy in a Simple Dynamic Model", Sun Yat-Sen Institute of the Three Princples of the People. Chen, Been-Lon, (1996), "Tax Evasion and Economic Growth Another Perspective", Institute of Economics, Academia Sinica. Clotfelter, Charles T., (1983), "Tax Evasion and Tax rates: An Analysis of Individual Returns", The Review of Economics Statistics, no. 3,363-373. Falkinger, Josef, (1991), "On Optimal Public Good Provision with Tax Evasion", Journal of Public Economics, 45, 127-133. Futagami, K., Morita, Y. & Shinbata, A., (1993), "Dynamic Analysis of an Endogenous Growth Model with Public Capital", The Scandinavian Journal of Economics, 4, 607-625. Gordon, Robert J., (1993), Macroeconomics, 6th ed., New York: Harper Collins. King, Robert G. and Rebelo, Sergio, (1990) "Public Policy and Economic Growth: Developing Neoclassical Implications", Journal of Political Economics, vol.98, no. 5, s126-s150. Lin, Wen-Zhung and Lin & Yang, C.C., (1996), "Tax Evasion and Economic Growth", Institute of Economics, Academia Sinica. Pencavel, John H., (1979), "A Note On Income Tax Evasion, Labor Supply, And Nonlinear Tax Scheldules", Journal of Public Economics, 12, 115-124. Roubini, Nouriel & Sala-i-Martin, Xavier, (1995), "A Growth Model of Inflation, Tax Evasion, and Financial Repression", Journal of Monetary Economics, 35, 275-301. Rebelo, Sergio, (1991), "Long-Run Policy Analysis and Long-Run Growth", Journal of Political Economics, vol. 99, No. 3, 500-521. Yitzhaki, Shlomo, (1974), "A Note on Income Tax Evasion: A Theoretical Analysis", Journal of Public Economics, 3, 201-202. zh_TW
