政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/50002
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 111300/142216 (78%)
Visitors : 48331066      Online Users : 564
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/50002


    Title: 公司稅制下廠商的生產與逃漏稅決策
    Corporate tax, the output and tax evasion decision of firm
    Authors: 王伊君
    Contributors: 翁堃嵐
    王伊君
    Keywords: 公司稅
    逃漏稅
    中立性
    分離性
    獨立性
    Date: 2009
    Issue Date: 2010-12-09 16:01:30 (UTC+8)
    Abstract: 在文獻上探討的租稅制度多採用利潤稅制，但在實際的經濟體系中，廠商所實際面對的稅制係公司稅制而非利潤稅制。有鑑於此，本文旨在探討公司稅制下廠商的產出與逃漏稅決策是否仍然具有可分離或獨立的性質，並探究其背後的原因和經濟意義。文中主要的發現如下：與利潤稅制不同的是，不論是獨占廠商或是寡占廠商，公司稅制均不具中立性。然而，在浮報一定比率的勞動成本時廠商的產出和逃漏稅決策仍然具備可分離性；而在浮報一定金額的勞動成本時則產出決策和逃漏稅決策則具備獨立性質。
    Reference: 翁堃嵐、吳家恩(2009), “查核不確定下廠商之生產與逃漏決策”《經濟研究》,45(1),1-9。
    郭虹瑩、翁堃嵐(2007), “公司稅、租稅逃漏與最適出口貿易政策”《經濟論文》,35(1),33-54。
    Allingham, M. G. and A. Sandmo（1972）, “Income Tax Evasion: A Theoretical Analysis” , Journal of public Economics,1, 323-338.
    Auerbach, A. J （1983）, “Taxation, corporate financial policy and the cost of capital” , Journal of Economic Literature,21, 905-940.
    Auerbach, A. J （1984）, “Taxes, firm financial policy and the cost of capital: An empirical analysis” , Journal of Public Economics,23, 27-57.
    DeAngelo Ronald W (1980) , “Optimal capital structure under corporate and
    personal taxation” , Journal of financial economics, 8, 3-29.
    Gordon R. H. (1985) , “Taxation of corporate capital income: tax revenues versus tax distortions” , The Quarterly Journal of Economics, 100, 1-27.
    Harberger, A. C. (1962), “The incidence of the corporation income tax” , Journal of Political Economy, 70, 215-240.
    Helliwell, J. F. (1976), Aggregate Investment: Selected Readings, Penguin, Harmondsworth.
    Hovakimian A., Opler T. , Ttiman S. (2009) , “The Debt-Equity Choice” , Journal of Financial and Quantitative Analysis , 36, 1-24.
    King, M. A.（1974）, “Taxation and the cost of capital” , Review of Economics Studies,41, 21-35.
    Kreutzer, D. and D.R. Lee（1986）, “On Taxation and Understated Monopoly Profits” , National Tax Journal,39, 241-243.
    Lee, K.（1998）,“Tax Evasion , Monopoly ,and Nonneutral Profit Taxes” , National Tax Journal ,51, 333-338.
    MacKie-Mason, J. K. (1990) , “Do taxes affect corporate financing decisions” , The Journal of Finance,5, 1471-1493.
    Mayer, C. (1986) , “Corporation tax,finance and the cost of capital” , The Review of Economic Studies ,53, 93-112.
    McLure, C. E. (1975) , “General equilibrium incidence analysis: the Harberger model after ten years” , Journal of Public Economics,80, 56-82.
    Mieszkowski, p. M. (1969) , “Tax incidence theory: the effects of taxes on the distribution of income” , Journal of Economic Literature,7, 1103-24.
    Rajan R.G., Zingales L.(1995) , “What do we know about capital structure? Some evidence from international data” , The Journal of finance, 50, 1421-1460.
    Sinn H. W. (1991) , “Taxation and the cost of capital: The" old" view, the" new" view, and another view” , Tax Policy and the Economy , 5, 25-54
    Stiglitz, J. E. (1973) , “Taxation, corporate financial policy, and the cost of capital” , Journal of Public Economics,2, 1-34.
    Titman S., Wessels R.(1988) , “The determinants of capital structure choice” ,
    The Journal of finance, 43, 1-19.
    Wang, L.F.S. and J.L. Conant（1988）,“Corporate Tax and Output Decisions of Uncertain Monopolist” , National Tax Journal, 41, 579-581.
    Wang, L.F.S.（1990）,“Tax Evasion and Monopoly Output Decisions with Endogenous Probability of Detection” , Public Finance Quarterly, 18, 480-487.
    Yaniv, G.(1995),“A note on the Tax-Evading Firm” , National Tax Journal, 48, 113-120.
    Yaniv, G.(1996),“Tax Evasion and Output Decisions” , Public Finance Quarterly, 24, 501-505.
    Description: 碩士
    國立政治大學
    財政研究所
    97255004
    98
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0097255004
    Data Type: thesis
    Appears in Collections:[Department of Public Finance] Theses

    Files in This Item:

    File SizeFormat
    500401.pdf413KbAdobe PDF2923View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback