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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/34720


    Title: 考慮廠商逃漏稅下之從價稅與從量稅比較
    Authors: 謝宗憲
    Contributors: 翁堃嵐
    謝宗憲
    Keywords: 從價稅
    從量稅
    租稅逃漏
    Date: 2006
    Issue Date: 2009-09-18 11:00:29 (UTC+8)
    Abstract: 過去已有許多關於從價稅與從量稅比較之研究，但既存的文獻都忽略了廠商可能逃漏稅的議題。有鑑於此，本文首度將逃漏利潤稅的因素納入此範疇討論。由於一方面在利潤稅制下廠商的產出決策與逃漏稅決策具有獨立性，另一方面，本文發現，從價稅在相同產量下廠商的最適逃漏稅額與課徵從量稅下相同。因而本文的研究顯示：即使考慮廠商的逃漏稅行為，從價稅制仍然會優於從量稅制。
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    Description: 碩士
    國立政治大學
    財政研究所
    94255026
    95
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0094255026
    Data Type: thesis
    Appears in Collections:[Department of Public Finance] Theses

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