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    Title: 貿易自由化與廠商的逃漏稅行為
    Authors: 林詠純
    Contributors: 翁永和
    翁堃嵐

    林詠純
    Keywords: 貿易自由化
    關稅
    逃漏稅
    政府查核
    Cournot競爭
    Date: 2006
    Issue Date: 2009-09-14 13:29:50 (UTC+8)
    Abstract: 在新國際貿易理論的討論中,強調政府應扮演主動積極的角色以提升福利水準,然而這部份的探討大多忽略了廠商的逃漏稅行為。我們不禁要想,在加入廠商逃漏稅後,政府是否仍可扮演其主動積極之角色,採取稽查以降低廠商逃漏稅行為,或藉由調整關稅以降低廠商逃漏稅行為。本文建立一貿易模型,分別以簡單的廠商逃漏稅模型及政府查核的廠商逃漏稅模型做探討,研究結果發現,由於在逃漏稅經濟體系下,利潤稅制仍具有中立性,因此最適關稅決策不會改變;另外,由分析結果知,關稅的存在無法影響本國廠商逃漏稅行為,即貿易自由化無法改善地下經濟規模問題。
    Reference: 一、中文部份
    翁永和與劉碧珍(1998),「關稅結構與進口政策」,《經濟論文 
      叢刊》,26(1),1-18
    郭虹瑩與翁堃嵐(2007), 「公司稅、租稅逃漏與最適出口貿 
      易政策」,《經濟論文叢刊》35(1),33-54
    胡恒彰(2004),「臺灣地下經濟與有效稅率非對稱性之實證研
      究」,私立逢甲大學財稅所碩士論文
    林懷恩(2003),「加值稅貿易效果—臺灣觀點、亞洲實證研究」, 
      私立逢甲大學會計與財稅所碩士論文
    陳同庠(2005),「貿易自由化下政府稅制的調整對社會福利的
      影響」,私立佛光人文社會學院經濟研究所碩士論文
    王嘉慧(2002),「貿易自由化環境政策暨福利效果之探討」,國立
      政治大學財政學研究所碩士論文
    盧振茂(2003),「我國海岸走私行為之經濟分析與管理策略之探
      討」,國立中山大學公共事務管理研究所碩士論文
    楊文瑞(1984),「非法國際貿易之比較研究-理論與臺灣的驗証」,
      私立逢甲大學經濟學研究所碩士論文
    胡文獻(2004),「國際貿易、消費外部性與最適污染稅」,國立台
      北大學財政學系碩士論文
    黃瀞樺(2004),「市場結構及貿易自由化對策略性委外生產之影
      響」,私立東華大學國際經濟學系碩士論文
    陳彥煌(2005),「貿易自由化、產業空洞化與失業:新經濟地理觀」,
      Asia-Pacific Economic and Management Review,8(2),17-26
    二、英文部份
    Brander, J. A. and B. J. Spencer(1981),”Tariffs and the Extraction
      of Foreign Monopoly Rents under Potential Entry,” Canadian
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      International Market Share Rivalry,” Journal of International
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    Kreutzer, D. and D.R. Lee(1986),”On Taxation and Understated
      Monopoly Profits,” National Tax Journal, 39, 241-243
    Martin, L. & Panagariya, A.(1984),”Smuggling, Trade, and Price
      Disparity: A Crime-Theoretic Approach”,Journal of
      International Economics, 17, 201-217
    Norton, D. A.(1988),”On the Economic Theory of Smuggling
      Economics, 55, 107-118
    Trefler, D.(1993),”Trade Liberalization and the theory of
      Endogenous Protection: An Econometric Study of U.S Import
      Policy,” The Journal of Political Economy, 101(11), 138-160
    Ulph, A.(1997),”International Trade and the Environment: A
      Survey of Recent Economic Analysis”, in The International
      Yearbookd of Environmental and Resource Economics
      1997/1998: A Survey of Current Issues, Henk Folmer and Tom
      Tietenberg(eds), Edward Elgar Publishing, 205-242
    Description: 碩士
    國立政治大學
    經濟研究所
    94258026
    95
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0094258026
    Data Type: thesis
    Appears in Collections:[經濟學系] 學位論文

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