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    Title: 課稅與地下經濟:兩部門的分析
    Taxation and Underground Economy:Two-Sector Growth Model
    Authors: 張欽智
    Chang, Chin-Chih
    Contributors: 洪福聲
    張欽智
    Chang, Chin-Chih
    Keywords: 課稅政策
    地下經濟
    兩部門模型
    逃漏稅
    避稅
    Date: 2019
    Issue Date: 2019-08-07 16:48:43 (UTC+8)
    Abstract: 本文利用兩部門模型來探討存在地上與地下之經濟體系,當政府採取減稅政策時,對兩部門財貨消費、兩部門財貨間之相對價格、實質資本之影子價格以及實質資本累積的影響。由於政府僅能對地上經濟活動課徵所得稅,若政府決定降低稅率,代表性個人從消費者的角度探討,即所需支付的價款減少,有刺激消費的效果;從生產者的角度分析,即所賺取的稅後所得增加,有利於未來進行實質資本再投資。然而,減稅的效果不只影響地上經濟,亦會進一步影響地下經濟,藉由實質資本分配於兩部門比例的變化,而產生不同的實質資本累積效果。透過本研究的數值模擬,我們發現兩部門消費僅在政策實行後的瞬間變化而有所不同,但在長期均衡(steady state)時,兩部門消費的變動均增加,此一結果表示,若政府想透過減稅的方式,來降低地下經濟規模以減少逃漏稅、避稅等行為,長期均衡下,該政策效果會無效,反而使兩部門的經濟規模同時擴大。
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    Description: 碩士
    國立政治大學
    經濟學系
    106258015
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0106258015
    Data Type: thesis
    DOI: 10.6814/NCCU201900606
    Appears in Collections:[經濟學系] 學位論文

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