政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/100528
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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/100528


    Title: 逃漏稅、政府生產性支出與經濟成長
    Tax Evasion, Productive Government Services, and Economic Growth
    Authors: 官峻琪
    Contributors: 洪福聲
    Hung, Fu Sheng
    官峻琪
    Keywords: 逃漏稅
    金融發展程度
    政府支出
    經濟成長
    Date: 2016
    Issue Date: 2016-08-22 13:15:24 (UTC+8)
    Abstract: 本文結合了內生經濟成長模型、逃漏稅與金融發展程度。當政府支出在經濟體系內的生產活動扮演重要角色，並且經濟體系的代表性家計部門能夠選擇非完全誠實申報其所得以進行逃漏稅之行為，將被課稅的誠實申報所得與未被課稅的隱匿所得存入金融部門供未來消費，政府單位若以極大化經濟成長或是極大化社會福利為目標時，應該如何制定其最適所得稅率與最適逃漏稅稽查機率來達成政府的施政目標。透過本研究的數值模擬，發現金融發展程度越低的國家，由於政府會制訂較低的所得稅率與稽查機率，政府的收入會減少，導致政府能夠提供的政府支出與服務皆減少，實質產出與經濟成長都會降低，社會福利也會隨之減少。而本研究也討論在不同的逃漏稅成本、逃漏稅稽查成本、政府對產出外部性與逃漏稅罰款下，政府單位同樣以極大化經濟成長或是極大化社會福利為目標時，其最適政策又會如何的變化。
    Reference: [1] Edgar L. Feige (1990). Defining and estimating underground and informal economies: The new institutional economics approach.

    [2] Slemrod, J. (2006). Taxation and Big Brother: Information, Personalization, and Privacy in 21st Century Tax Policy. Fiscal Studies 27(1), pp. 1—15.

    [3] Schneider, E. and D. Enste (2002). The Shadow Economy: Theoretical Ap- proaches, Empirical Studies, and Political Implications. Cambridge, UK: Cambridge University Press.

    [4] Summers, R., Heston, A., 1991. The Penn World Table (Mark 5): An expanded set of international comparisons, 1950–1988. Quarterly Journal of Economics 106, 327–368.

    [5] Chen, B. L. (2003), Tax Evasion in a Model of Endogenous Growth, Review of Economic Dynamics, 6(2), 381-403.

    [6] Hung, F. S. (2015), Tax Evasion, Financial Dualism, and Economic Growth, Academia Economic Papers, 43:2, 175-213.

    [7] Bose, N. and R. Cothren (1996), Equilibrium Loan Contracts and Endogenous Growth in the Presence of Asymmetric Information, Journal of Monetary Economics, 38, 363-376.

    [8] Blackburn, K., N. Bose, and S. Capassom (2012), Tax evasion, the Underground Economy and Financial Development, Journal of Economic Behavior & Organization, 83, 243– 253.

    [9] Pagano, M. (1993). Financial Markets and Growth: an Overview. European economic review 37(2), pp. 613-622.

    [10] Levine, R. (1997). Financial Development and Economic Growth: Views and Agenda. Journal of economic literature, pp. 688-726.

    [11] Barro, R. J. (1990), Government Spending in a Simple Model of Endogenous Growth, Journal of Political Economy, 98(S5): 103-125.

    [12] Roubini, N., Sala-i-Martin, X., 1995. A growth model of inflation, tax evasion, and financial repression. Journal of Monetary Economics 35, 275–301.

    [13] Demirguc-Kunt, A., L. Laeven, R. Levine (2004). Regulations, Market Structure, Institutions, and the Cost of Financial Intermediation. Journal of Money, Credit, and Banking 36, pp. 593—622.

    [14] Sung Jin Kang & Yasuyuki Sawada (2000). Financial repression and external openness in an endogenous growth model.

    [15] Ross Levine, Norman Loayza, Thorsten Beck (2000). Financial intermediation and growth: Causality and causes. pp. 68

    [16] La Porta, R. and A. Shleifer (2008). The Unofficial Economy and Economic Development. NBER Working Paper No. 14520.
    Description: 碩士
    國立政治大學
    經濟學系
    99258021
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0099258021
    Data Type: thesis
    Appears in Collections:[Department of Economics] Theses

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