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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/135095


    Title: 租稅負擔與地下經濟的門檻效果--台灣的實證研究
    THRESHOLD EFFECTS IN THE RELATIONSHIP BETWEEN THE TAX BURDEN AND THE SHADOW ECONOMY: EVIDENCE FROM TAIWAN
    Authors: 朱美麗
    Chu, Mei-Lie
    林朕陞
    Lin, Chen-Sheng
    洪福聲
    Hung, Fu-Sheng
    Contributors: 經濟系
    Keywords: 地下經濟;租稅負擔率;門檻模型
    Shadow economy;Tax burden;Threshold model
    Date: 2020-12
    Issue Date: 2021-05-25 11:06:55 (UTC+8)
    Abstract: 地下經濟與租稅負擔之間存在著緊密的關係。相對於過去文獻大多從線性模型來探討租稅負擔率（或稅率）與地下經濟規模的關係，本文運用非線性的門檻模型（threshold model），以租税負擔率作為門檻變數，探討租稅負擔率與我國地下經濟規模是否存在非線性關係。實證結果支持台灣的租稅負擔與地下經濟之間存在一個門檻效果，當租稅負擔率低於19.657％時，租稅負擔率的提高將顯著降低地下經濟的規模；但若租稅負擔率高於19.657％，租稅負擔率的上升將顯著提高地下經濟的規模。從樣本內預測能力的評比中，我們也發現門檻模型確實優於線性模型，且門檻模型的結論不因地下經濟的估計方法不同而有所差異。
    A close relationship between the tax burden and the shadow economy (SE) has been established in the literature. While most existing studies examine this relationship using a linear model, this paper adopts a non-linear threshold model to identify whether there exists any tax-burden threshold effect for this relationship in Taiwan. We find that there is a threshold effect for the rate of tax burden in this relationship, which is equal to 19.657%. If the rate of tax burden is less than 19.657%, then an increase in the rate of tax burden significantly decreases SE. By contrast, if the rate of tax burden is greater than 19.657%, then a further increase in this rate leads to an increase in SE. In addition, we present results showing that the threshold model outperforms the linear model in terms of in-sample fits, and that the relationship between the tax burden and SE, whether above or below the former`s threshold level, is quite robust with respect to different estimation methods for SE.
    Relation: 經濟論文, 48卷4期, 511-555
    Data Type: article
    Appears in Collections:[經濟學系] 期刊論文

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