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| Title: | 序數邊際效用理論：個人所得稅逃稅行為的分析
The Analysis of Individual Income Tax Evasion in the Ordinal Marginal Utility Theory |
| Authors: | 于恩融
Yu, En-Jung |
| Contributors: | 彭喜樞
Peng, Shi-Shu
于恩融
Yu, En-Jung |
| Keywords: | 逃稅行為
序數總效用理論
基數總效用理論
序數邊際效用理論
預期效用理論
展望理論
參考點
Tax evasion
The ordinal total utility theory
The cardinal total utility theory
The ordinal marginal utility theory
The expected utility theory
Prospect theory
Reference point |
| Date: | 2021 |
| Issue Date: | 2021-08-04 16:02:26 (UTC+8) |
| Abstract: | 在過去傳統的逃稅理論中，主要是Allingham and Sandmo (1972)、Yitzhaki (1974)的預期效用模型分析。而Kahneman and Tversky (1979)修正過去預期效用理論的模型，提出展望理論發現個人在乎財富的變化量，而非財富的絕對金額。且當處於利得時個人傾向風險趨避；損失時則傾向風險愛好。另外個人還具有「損失厭惡」(loss aversion)的特性。而Bernasconi and Zanardi (2004)使用展望理論分析逃稅行為，以納稅人預期的稅後所得作為參考點，探討納稅人在面對利得及損失下的逃稅行為會產生何種改變。
但過去文獻關於個人所得稅逃稅行為的分析，不論是預期效用理論或是展望理論，都是屬於基數總效用的框架。而基數總效用理論顯示總效用函數經過正向線性轉換後雖然二次微分項的正負符號可以維持恆定，且比較靜態分析結果不會受到影響。但正向線性轉換隱含效用是能夠衡量的想法。故本論文利用林忠正等人提出的新理論—序數邊際效用理論探討個人所得稅的逃稅決策，且在新理論中能夠解決基數總效用理論下效用可以衡量的問題。
The traditional tax evasion theory proposed by Allingham and Sandmo (1972) and Yitzhaki (1974) is mainly based on the expected utility theory. However, the prospect theory proposed by Kahneman and Tversky (1979) finds that individuals concern about the amount of change in wealth instead of the absolute amount of wealth, and that people tend to be risk-averse in the domain of gains, but risk-seeking in the domain of loss. In addition, they also find that individuals have the property of “loss aversion”. Bernasconi and Zanardi (2004) hence use the prospect theory to analyze tax evasion using the taxpayer`s expected after-tax income as a reference point to explore the taxpayer`s tax evasion behavior.
However, the past literature of individual income tax evasion, whether using the expected utility theory or the prospect theory, both belong to the cardinal total utility theory. In the cardinal total utility theory, the sign of the second-order derivatives of the total utility function remains after any arbitrary positive linear transformation, and the comparative static results are also unchanged, but the positive linear transformation implies that utility is measurable. This thesis uses the ordinal marginal utility theory proposed by Chung-Cheng Lin to analyze the individual income tax evasion. I finds that the new theory not only obtains the same results as the cardinal total utility theory, but also solves the disadvantages of the old theory. |
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| Description: | 碩士
國立政治大學
財政學系
108255001 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0108255001 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202100673 |
| Appears in Collections: | [財政學系] 學位論文
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