政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/32245

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/32245

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政大典藏 > College of Social Science > Department of Economics > Theses > Item 140.119/32245

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/32245

Title:	貿易自由化與廠商的逃漏稅行為
Authors:	林詠純
Contributors:	翁永和翁堃嵐林詠純
Keywords:	貿易自由化關稅逃漏稅政府查核 Cournot競爭
Date:	2006
Issue Date:	2009-09-14 13:29:50 (UTC+8)
Abstract:	在新國際貿易理論的討論中，強調政府應扮演主動積極的角色以提升福利水準，然而這部份的探討大多忽略了廠商的逃漏稅行為。我們不禁要想，在加入廠商逃漏稅後，政府是否仍可扮演其主動積極之角色，採取稽查以降低廠商逃漏稅行為，或藉由調整關稅以降低廠商逃漏稅行為。本文建立一貿易模型，分別以簡單的廠商逃漏稅模型及政府查核的廠商逃漏稅模型做探討，研究結果發現，由於在逃漏稅經濟體系下，利潤稅制仍具有中立性，因此最適關稅決策不會改變；另外，由分析結果知，關稅的存在無法影響本國廠商逃漏稅行為，即貿易自由化無法改善地下經濟規模問題。
Reference:	一、中文部份翁永和與劉碧珍(1998),「關稅結構與進口政策」,《經濟論文　　　叢刊》,26(1),1-18 郭虹瑩與翁堃嵐(2007), 「公司稅、租稅逃漏與最適出口貿　　　易政策」,《經濟論文叢刊》35(1),33-54 胡恒彰(2004),「臺灣地下經濟與有效稅率非對稱性之實證研　　究」,私立逢甲大學財稅所碩士論文林懷恩(2003),「加值稅貿易效果—臺灣觀點、亞洲實證研究」,　　　私立逢甲大學會計與財稅所碩士論文陳同庠(2005),「貿易自由化下政府稅制的調整對社會福利的　　影響」,私立佛光人文社會學院經濟研究所碩士論文王嘉慧(2002),「貿易自由化環境政策暨福利效果之探討」,國立　　政治大學財政學研究所碩士論文盧振茂(2003),「我國海岸走私行為之經濟分析與管理策略之探　　討」,國立中山大學公共事務管理研究所碩士論文楊文瑞(1984),「非法國際貿易之比較研究-理論與臺灣的驗証」, 　　私立逢甲大學經濟學研究所碩士論文胡文獻(2004),「國際貿易、消費外部性與最適污染稅」,國立台　　北大學財政學系碩士論文黃瀞樺(2004),「市場結構及貿易自由化對策略性委外生產之影　　響」,私立東華大學國際經濟學系碩士論文陳彥煌(2005),「貿易自由化、產業空洞化與失業：新經濟地理觀」, 　　Asia-Pacific Economic and Management Review,8(2),17-26 二、英文部份 Brander, J. A. and B. J. Spencer(1981),”Tariffs and the Extraction 　　of Foreign Monopoly Rents under Potential Entry,” Canadian 　　Journal of Economics, 14(3), 371-389 Brander, J. A. and B. J. Spencer(1985),“Export Subsidies and 　　International Market Share Rivalry,” Journal of International 　　Economics, 18, 83-100 Bhagwati, J., and B. Hansen(1973),”A Theoretical Analysis of 　　Smuggling”, this Journal , LXXXVIII, 172-87 Eldor, R. and Levin, D.(1990),”Trade Liberalization and Domestic 　　Monopoly: A Welfare Analysis”, International Economic　　　Review, 31(4), 773-782 Falvey, R. E.(1978),”A note on preferential and illegal trade under quantitative restrictions”, Quarterly Journal of Economics, 　　92(1), 175-78 Gutmann, P. M.(1977),”The subterranean economy”, Financial 　　Anyalysts Journal, 34, 24-27 Johansen, S.(1988),”Statistical Analysis of Cointegration Vectors”, 　　Journal of economic dynamics and control, 12, 231-254 Joreskog, K.G. and Goldberger A. S.(1975),”Estimation of a Model 　　with Multiple Indicators and Multiple Causes of a Single 　　Latent Variable”, Journal of the American Statistical 　　Association, 70(351), 631-639 Kreutzer, D. and D.R. Lee(1986),”On Taxation and Understated 　　Monopoly Profits,” National Tax Journal, 39, 241-243 Martin, L. & Panagariya, A.(1984),”Smuggling, Trade, and Price 　　Disparity: A Crime-Theoretic Approach”,Journal of 　　International Economics, 17, 201-217 Norton, D. A.(1988),”On the Economic Theory of Smuggling 　　Economics, 55, 107-118 Trefler, D.(1993),”Trade Liberalization and the theory of 　　Endogenous Protection: An Econometric Study of U.S Import 　　Policy,” The Journal of Political Economy, 101(11), 138-160 Ulph, A.(1997),”International Trade and the Environment: A 　　Survey of Recent Economic Analysis”, in The International 　　Yearbookd of Environmental and Resource Economics 　　1997/1998: A Survey of Current Issues, Henk Folmer and Tom 　　Tietenberg(eds), Edward Elgar Publishing, 205-242
Description:	碩士國立政治大學經濟研究所 94258026 95
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0094258026
Data Type:	thesis
Appears in Collections:	[Department of Economics] Theses

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