政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/88986
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 112704/143671 (78%)
造访人次 : 49787448      在线人数 : 502
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/88986


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/88986


    题名: 獎勵與懲罰對租稅逃漏與規避行為之影響
    The Effect of Reward-Penalty System on Tax Aversion
    作者: 呂欣茹
    Lu, Hsin Ju
    贡献者: 曾巨威
    Tseng, Chu Wei
    呂欣茹
    Lu, Hsin Ju
    关键词: 租稅逃漏
    租稅規避
    租稅逃避
    查獲率
    稽核機率
    (邊際)懲罰率
    (邊際)稅率
    (邊際)避稅成本
    ;(邊際)獎勵率
    tax evasion
    tax avoidance
    tax aversion
    penalty rate
    tax avoidance cost
    reward rate
    日期: 1993
    上传时间: 2016-04-29 16:42:31 (UTC+8)
    摘要: 現行有關逃漏稅研究的國內外文獻，無論在理論推導或實證分析上，多集
    參考文獻: 一、國內文獻
    1. 黃耀輝，「租稅逃之研究-我國綜合所得稅逃漏之實證研究」，國立政治大學財政研究所碩士論文，中華民國七十一年一月。
    2. 羅鳳珠，「逃稅行為的理論分析」，國立臺灣大學經濟研究所碩士論文，中華民國七十四年六月。
    3. 曾巨威，簡錦川，劉正惠，莊朝榮，「所得稅法第四條免稅規定之研究」，財政部委託;研究報告，臺灣經濟研究所編印，中華民國七十四年六月。
    4. 陳麗玟，「以地下經濟估計方法設算我國營利事業所得稅之逃漏」，國立政治大學財政研究所碩士論文，中華民國七十六年五月。
    5. 王文煌，「租稅逃漏、勞動選擇與地下經濟」，國立政治大學財政研究所碩士論文，中華民國七十六年七月。
    6. 張慶輝，鄭文輝，蘇建榮，蔡妙姍，「綜合所得稅免稅與未稅所得之研究」，財政部賦稅改革委員會專題報告19，中華民國七十八年六月。
    7. 財政部財稅資料中心，「財政部財稅資料中心年報」，中華民國八十年出版。
    8. 行政院主計處，「中華民國臺灣地區國民所得」，中華民國八十年出版。
    9. 曾巨威，「租稅逃漏與物價－臺灣之實證分析」，經濟研究第三十一期，國立中興大學法商學院經濟學研究所經濟學系編印，中華民國八十年十二月出版。
    10. 湯國斌，「拉佛曲線之研究－拉佛曲線與租稅逃避」，國立政治大學財政研究所碩士論文，中華民國八十一年六月。
    11. Chu, C.Y. Cyrus, and Michelle Chu,(1990), “The Penalty Structure of Tax Evasion In Taiwan, “Essays in Conference on Tax Policy and Economic Development Among Pacific Asian Countries.

    二、國外文獻
    1. Allingham, Ivlich el G., & gnar Sandmo, (1972). "In orne
    Tax Evasion: A Theoreti al Analysis, ` Journal of Public Eco nomics,
    Vo1.1, pp.323-38.
    2. AIm, James, (1988), "Compliance Costs and the Tax AvoidanceTax
    Evasion Decision, " Public Finance Quarterly, VoL 16 , No.1,
    pp.31-66.
    3. Alm, James, & Nancy J. Mccallin, (1990), "Tax Avoidance
    and Tax Evasion as a J oint Portfolio Choice, " Public Finance
    /Finances Publiques, Vol.45,No.2, pp.193-200.
    4.Christiansen, Vidar,(1980),”Two Comments on Tax Evasion,”Journal of Public Economics, Vol. 13, No.3, pp.389-93.
    5.Clotfelter, Charles Y.,(1983),”Tax Evasion and Tax Rates: an Analysis of Individual Returns,” The Review of Economics and Statistics, Vol.65,No.3,pp.363-73.
    6.Cowell,Frank A., (1985),”Tax Evasion with Labour Income, “Journal of Public Economics , Vol.26,pp.19-34.
    7.Cowell,Frank A..(1990),”Tax Sheltering and the Cost of Evasion,” Oxford Economic Papers,Vol.42,pp.231-43.
    8.Cross,R.B.,& G.K.Shaw, (1981),”The Evasion-Avoidance Choice: A Suggested Approach,” National Tax Journal, Vol.34, pp.489-91.
    9.Cross,Rodney, & G.K.Shaw,(1982),”on the Economics of Tax Aversion,” Public Finance /Finances Publiques, Vol.37, No.1, pp.36-47
    10.Falkinger, Josef,(1988),”Tax Evasion and Equity: A Theoretical Analysis,” Public Finance/Finances Publiques, Vol.43, No.3, pp.388-95.
    11. Falkinger, Josef, & Herbert Walther, (1991), "On a New Policy
    Against Tax Evasion, `i Public Finance Quarterly, Vol. 19 , No.1,
    pp.67-79.
    12. Fishburn, Geoffrey, (1981), "Tax Evasion and Inflation, " A ustralian
    Economic Papers, Vo1.20, pp.325-32.
    13. Friedland, Nehemiah, Shlomo Maital, & Aryeh Rutenberg, (1978),
    "A Simulation Study of Income Tax Evasion, i~ Journal of Public
    Economics, Vol.10 , pp.l07-16.
    14. Geeroms, Hans, & Hendrik vVilmots, (1985), "An Empirical
    Model of Tax Evasion and Tax A voidance, " Public Finance /
    Finances Publiques, \\101.40 , No.2, pp.190-209.
    15. Gordon, James P.F. ~ (1989), "Individual Morality and Reputation
    Costsas as Deterrents to Tax Evasion “ European Economic Review. Vol.33.No4
    PP.797-805
    16. Hit e, Pegg A ., (1990) , (An Experimental Investigation of the
    Effect of Tax Shelters on Taxpayer Noncompliance, `i Public
    Finance / Finances Publiques, Vol.45, No.1, pp.90-108.
    17. Kane, E.J., (1976), "A Cross Section Study of Tax Avoidance
    by Large Commercial Banks, " in D .A. Belsley et a1. (eds.), Inflation,
    Trade, and Taxes, Essays in Honour of Alice Bourneouf
    (Ohio State U niversi ty Press), pp.218-46.
    18. Kane, E.J., & J.J. \\ !alentini, (1975), "Tax Avoidance By Savingsand
    Loan Associations before and after the Tax Reform Act of
    1969, " lournal of Monetary Economics, Vo1.1: pp.41-63.
    19. Koskela, Erkki, (1983), "On the Shape of Tax Schedule, the
    Probability of Detection, and the Penalty Schemes as Deterrents
    to Tax Evasion, )) Public Finance / Finances Publiques ,
    Vo1.38, No.1 , pp.70-80.
    20. Long, James E., & James D. Gwartney: (1987) , "Income Tax
    Avoidance: Evidence from Individual Tax Returns. " National I
    Tax lournal, VoL 40 , No.4, pp.517-32.
    21. Pencavel, J .H., (1979), "A Note on Income Tax Evasion, Labour
    Supply; and Non-linear Tax Schedules, `i lournal of Public Economics:
    Vo1.12, pp.115-24.
    22. Sandmo. Agnar, (1981 ). "In orne Ta r E asIon, Labour Su -
    ply, and ,h Equi r -Effici n y Trad if; lou nal of Pv,bl1: ;
    Econom,ics, Vo1.16, No.3, pp.265-88.
    23. Scotchmer, Suzanne, & Joel Slemrod, (1989), "Randomness
    in Tax Enforcement, " lournal of Public Economics, Vol.38 ,pp.17-32.
    24. Singh, B., (1973), "Making Honesty the Best Policy, " lournal
    of Public Economics, Vo1.2, No.3 , pp.257-63.
    25. Slemrod, Joel, (1985), "An Empirical Test for Tax Evasion, "
    The Review of Economics and Statistics, Vol. 67 , pp.232-8.
    26. Spicer, Michael \\N., & Lee A. Becker, (1980), "Fiscallnequity
    and Tax Evasion: An Experimental Approach, " National Tax
    lournal, Vo1.33, pp.171-5.
    27. Srinivasan, T.N., (1973), "Tax Evasion: A Model, `) lournalof
    Public Economics, Vo1.2, pp.339-46.
    28. Stiglitz, Joseph E., (1985), "The General Theory of Tax Avoidance,
    )) National Tax lournal, Vo1.38, No.3, pp.325-37.
    29. V/aud, Roger N., (1988), "Tax Aversion, Optimal Tax Rates,
    and Indexation, " Public Finance / Finances Publiques, •Vo1.43 ~
    No.2, pp.310-25.
    30. `Yi zhaki, Shlomo, (1974 , "A Note on Income Tax Evasion :
    A Theoretical Analysis " lournal of Public Econorn`ics \\ 701.3 ,
    pp.201-2.
    31. Yunker i James A., (1986), "A Supply Side Analysis of the Laffer
    Hypothesis, " Public Finance, Vo1.41, pp.372-92.
    描述: 碩士
    國立政治大學
    財政學系
    G80255019
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002004146
    数据类型: thesis
    显示于类别:[財務管理學系] 學位論文

    文件中的档案:

    没有与此文件相关的档案.



    在政大典藏中所有的数据项都受到原著作权保护.


    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 ©   - 回馈