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    题名: 課稅與地下經濟：兩部門的分析
    Taxation and Underground Economy：Two-Sector Growth Model
    作者: 張欽智
    Chang, Chin-Chih
    贡献者: 洪福聲
    張欽智
    Chang, Chin-Chih
    关键词: 課稅政策
    地下經濟
    兩部門模型
    逃漏稅
    避稅
    日期: 2019
    上传时间: 2019-08-07 16:48:43 (UTC+8)
    摘要: 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。
    參考文獻: Allingham, M., and A. Sandmo (1972), “Income Tax Evasion: A Theoretical Analysis,” Journal of Public Economics, 1, 323-338.
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    Bond, E. W.,Wang, P.,Yip, C. K.(1996), “A general two-sector model of endogenous growth with human and physical capital: balanced growth and transitional dynamics,” Journal of Economic Theory, 68, 146-173.
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    Frederiksen, A., E. Graversen, and N. Smith (2005), “Tax Evasion and Work in the Underground Sector,” Labour Economics, 12, 613-618.
    Feige, E. L. (1979), “How big is the irregular economy?,” Challenge, 22(1), 5-13.
    Gutmann, P. M. (1977), “The subterranean economy,” Financial Analysts Journal, 34, 24-27.
    Heckscher, Eli. (1919), “The Effect of Foreign Trade on the Distribution of Income,” Ekonomisk Tidskrift 21: 497 512.
    Hung, F. S. (2015), “Tax Evasion, Financial Dualism, and Economic Growth,” Academia Economic Papers, 43:2, 175-213.
    Ihrig, J. and Moe, K. (2004), “Lurking in the shadows: The informal sector andgovernment policy,” Journal of Development Economics, 73, 541-577.
    Johnson, S., Kaufmann, D. and Shleifer, A. (1997), “The unofficial economy in transition,” Brookings Papers on Economic Activity 2, 159-221.
    Kolm, S. C. (1973), “A note on Optimum Tax Evasion,” Journal of Public Economics, 2, 265-270.
    Lewis, A.W. (1954), “Economic Development with unlimited Supplies of Labour,” The Manchester School of Economic and Social Studies, May 1954.
    Loayza, N. V. (1996), “The economics of the informal sector: A simple model and some empirical evidence from Latin America,” World Bank Policy Research Working Paper, Series 1727.
    Lucas, Robert E., Jr. (1988), “On the Mechanics of Economic Development,” Journal of Monetary Economics, 22, 3-42.
    Mossin, J (1968), “Aspects of Rational Insurance Purchasing,” Journal of Political Economy, 76, 553-568.
    Romer, Paul M. (1986), “Increasing Returns and Long-Run Growth,” Journal of Political Economy, 94(5), 1002-1037.
    Smith, P. (1994), “Assessing the size of the underground economy: The statistics Canada perspectives,” Canadian Economic Observer, 7, 3.16-3.33.
    Stiglitz, J. E. (1986), “The General Theory of Tax Avoidance,” National Tax Journal, 38(3), 325–337.
    Schneider, F. (1998). Stellt das anwachsen der schwarzarbeit eine wirtschaftspolitische herausforderung dar ? Einige gedanken aus volkswirtschaftlicher sicht. Linz. Mitteilungen des Instituts für angewandte Wirtschaftsforschung, 98(1), 4-13.
    S Walras, L. (1874), “Elements of pure economics,” Illinois: Richard Irwin, Inc.
    Tanzi, V. (1980), “Underground economy build on illicit pursuit is growing concern of economic policy markers,” International Monetary Fund, Feb, 4, 34-37.
    Uzawa, H. (1964), “Optimal Growth in a Two-Sector Model of Capital Accumulation ?,” Review of Economic Studies, 31: 1-24.
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    描述: 碩士
    國立政治大學
    經濟學系
    106258015
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0106258015
    数据类型: thesis
    DOI: 10.6814/NCCU201900606
    显示于类别:[經濟學系] 學位論文

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