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    题名: 考慮租稅逃漏下從量關稅與從價關稅福利之比較
    The Welfare Comparison of Specific Tariff and Ad Valorem Tariff in the Presence of Tax Evasion
    作者: 黃聖文
    Huang, Sheng-Wen
    贡献者: 翁堃嵐
    黃聖文
    Huang, Sheng-Wen
    关键词: 租稅逃漏
    關稅逃漏
    從量關稅
    從價關稅
    福利比較
    Tax Evasion
    Tariff Evasion
    Specific Tariff
    Ad Valorem Tariff
    Welfare Comparison
    日期: 2020
    上传时间: 2020-08-03 18:14:41 (UTC+8)
    摘要: 從量與從價稅兩種稅制之比較一直都是被廣泛討論的租稅議題，然而從量關稅與從價關稅福利比較之文獻卻相對較少。本文即在出口國廠商可以透過作帳來隱匿價格的情況下進行從量關稅與從價關稅福利之比較。由於在從價關稅下廠商有誘因透過作帳來隱匿價格，然而在從量關稅制度下廠商則沒有誘因，此一性質將會造成二種關稅政策福利效果的差異。從進口國社會福利水準的觀點來看，除了傳統的經濟效果外，相對從量關稅制度，從價關稅制度會提供廠商隱匿價格的誘因進而降低本國政府的關稅收入，導致從價稅制並不一定優於從量稅制，換言之，傳統從價稅優於從量稅之論點不必然會成立。
    The comparison of the specific and ad valorem tax has been a widely discussed issue of taxation. However, there is little literature about the welfare comparison of specific and ad valorem tariff. This paper compares the specific tariff and the ad valorem tariff welfare when exporters can conceal the real price through doing fake accounting. Under the ad valorem tariff, exporters have incentives to conceal prices through accounting. On the contrary, exporters have no incentive under the specific tariff. This property brings differences in the welfare comparison of the two tariff systems. From the import country point of view, in addition to the traditional economic effects, the ad valorem tariff will provide exporters incentive to conceal prices and thereby reduce the domestic tariff revenue. As a result, the ad valorem tax system is not necessarily better than the specific tax system. In other words, the traditional proposition that the ad valorem tax is superior to the specific tax is not necessarily true.
    參考文獻: Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323-338.
    Anderson, S. P., De Palma, A., & Kreider, B. (2001). The efficiency of indirect taxes under imperfect competition. Journal of Public Economics, 81(2), 231-251.
    Arias, R. J. (2005). A note on indirect tax evasión. Link at: http://www. aaep. org. ar/anales/works/works2005/arias. pdf.
    Boadway, R., Marchand, M., & Pestieau, P. (1994). Towards a theory of the direct-indirect tax mix. Journal of Public Economics, 55(1), 71-88.
    Fisman, R., & Wei, S. J. (2004). Tax rates and tax evasion: evidence from “missing imports” in China. Journal of Political Economy, 112(2), 471-496.
    Fisman, R., Moustakerski, P., & Wei, S. J. (2008). Outsourcing tariff evasion: A new explanation for entrepôt trade. The Review of Economics and Statistics, 90(3), 587-592.
    Huang, C. C., Ueng, K. G., & Hu, J. L. (2017). Non-equivalence of Specific and Ad Valorem Taxation in the Competitive Market with Tax Evasion. Hitotsubashi Journal of Economics, 41-51.
    Javorcik, B. S., & Narciso, G. (2008). Differentiated products and evasion of import tariffs. Journal of International Economics, 76(2), 208-222.
    Marrelli, M. (1984). On indirect tax evasion. Journal of Public Economics, 25(1-2), 181-196.
    Mishra, P., Subramanian, A., & Topalova, P. (2008). Tariffs, enforcement, and customs evasion: Evidence from India. Journal of Public Economics, 92(10-11), 1907-1925.
    Rijkers, B., Baghdadi, L., & Raballand, G. (2017). Political connections and tariff evasion evidence from Tunisia. The World Bank Economic Review, 31(2), 459-482.
    Skeath, S. E., & Trandel, G. A. (1994). A Pareto comparison of ad valorem and unit taxes in noncompetitive environments. Journal of Public Economics, 53(1), 53-71.
    Suits, D. B., & Musgrave, R. A. (1953). Ad valorem and unit taxes compared. The Quarterly Journal of Economics, 67(4), 598-604.
    Ueng, K. G., Huang, C. C., & Hu, J. L. (2017). Specific Versus Ad Valorem Taxation With Tax Evasion In Imperfectly Competitive Markets. Hitotsubashi Journal of Economics, 107-119.
    Wicksell, K. (1896). Taxation in the monopoly case. Readings in the Economics of Taxation, 156-77.
    Virmani, A. (1989). Indirect tax evasion and production efficiency. Journal of Public Economics, 39(2), 223-237.
    描述: 碩士
    國立政治大學
    財政學系
    107255016
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0107255016
    数据类型: thesis
    DOI: 10.6814/NCCU202000846
    显示于类别:[財政學系] 學位論文

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