政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/34742
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113318/144297 (79%)
造訪人次 : 51054204      線上人數 : 917
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/34742


    題名: 框架與逃漏稅--展望理論在教師課稅問題之研究
    作者: 王惠屏
    貢獻者: 吳家恩
    王惠屏
    關鍵詞: 框架
    展望理論
    逃漏稅
    日期: 2003
    上傳時間: 2009-09-18 11:03:34 (UTC+8)
    摘要: 　　目前台灣的所得稅法規定中小學以下的教師薪資所得免稅，政府為了達到量能課稅之公平原則，於是研擬提出教師取消免稅與加薪同步，即收多少稅就加多少薪資的策略，以讓教師在課稅前後的實質所得不變，藉以減少教師人員的反彈。本文的目的在於探討對中小學以下教師課稅又加薪的框架限制下，即政府在維持對教師課稅前後的教師淨所得不變，分析是否會讓中小學以下教師有逃漏稅的誘因，而使政府補貼教師薪資的美意喪失，而導致政府及全民的損失。因為政府要以加薪來彌補教師因課稅後所短少的所得，以順利進行取消免稅優惠措施之前，必須還要考量課稅又加薪後是否會因此而使財政收入不增反減。

    　　本文研究發現，在預期效用理論下，若教師在舊制度的淨所得的效用滿足小於新制度逃漏稅的預期效用，則加薪又課稅的新制度實施下，教師就會因此而產生逃漏稅行為。此時，政府可藉由提高罰款倍率或查核率，以讓教師的逃漏稅減少。而在展望理論下，政府除了可藉由提高查核率外，還可使用提高扣繳金額的手段來減少教師逃漏稅的誘因；再者，政府若將處罰標的改為逃漏所得額，會比處罰標的為逃漏稅額更易減少教師逃漏稅的誘因；此外，扣除額的增加也會增加教師的依從。因此，本文認為政府在維持收支平衡下，想要以加薪來取消教師免稅的理想可能將無法達成，而且會造成比政策實施前更嚴重的稅收損失現象。更進一步地分析，除非，政府有能力在實施提高扣繳率、查核率或扣除額的補救措施的情況下，能確保不引起人民情緒上的反彈，如此才能有效降低教師的逃漏稅意願，否則，政府對於課稅又加薪的政策應再做評估。
    參考文獻: 一、中文部分
    朱敬一 (1988), 「我國小規模營利事業書審制度的福利分析」,《經濟論文》, 16(1), 55-78。
    李怡欣 (2002), 《台灣地區綜合所得稅免稅所得演變之研究》, 國立政治大學財政研究所碩士論文。
    林春燕 (1981), 《我國綜合所得稅免稅所得問題之探討》, 國立政治大學財政研究所碩士論文。
    吳芳如 (2001), 《消息來源、新聞框架與媒介真實之建構；以政黨輪替後之核四爭議案為例》, 私立世新大學傳播研究所碩士論文。
    吳雪琴 (2000), 《國民中小學教師課稅問題之研究》, 國立台灣師範大學公民訓育研究所碩士論文。
    二、英文部分
    Allingham, M.G. and A. Sandmo (1972), “Income Tax Evasion: A Theoretical Analysis,” Journal of Public Economics, 1, 323-338.
    Alm, J., G.H. McClelland and W.D. Schulze (1992), “Why Do People Pay Taxes?” Journal of Public Economics, 48, 21-38.
    Andreoni, J., B. Erard and J. Feinstein (1998), “Tax Compliance,” Journal of Economic Literature, 818-860.
    Baldry, J.C. (1987), “Income Tax Evasion and The Tax Schedule: Some Experimental Results,” Public Finance, 42, 357-383.
    Chang, O.H., D.R., Nichols and J.J. Schultz (1987), ”Taxpayer Attitudes Toward Tax Audit Risk,” Journal of Economic Psychology, 8, 299-309.
    Clotfelter, C.T. (1983), ”Tax Evasion and Tax Rates: An Analysis of Individual Returns,” The Review of Economics and Statistics, 65, 363-373.
    Cowell, F.A. (1985), “The Economic Analysis of Tax Evasion,” Bulletin of Economic Research, 37, 163-193.
    Cowell, F.A. (1990), Cheating The Government: The Economics of Evasion, Cambridge: MIT Press.
    Das-Gupta, A., R. Lahiri and D. Mookherjee (1995), “Income Tax Compliance in India: An Empirical Analysis,” World Development, 23, 2051-2064.
    Elffers, H. and D.J. Hessing (1997), “Influencing the Prospects of Tax Evasion,” Journal of Economic Psychology, 18, 289-304
    Erard, B. and J.S. Feinstein (1994), “The Role of Moral Sentiments and Audit Perceptions in Tax Compliance,” Public Finance/Finances Publiques, 49, 70-89.
    Groenland, E.A.G. and G.M. Veldhoven (1983), “Tax Evasion Behavior: A Psychological Framework,” Journal of Economic Psychology, 3, 129-144.
    Kahneman, D. and A. Tversky (1979), “Prospect Theory: An Analysis of Decision Under Risk,” Econometrica, 47, 263-291.
    Kahneman, D. and A. Tversky (1981), “The Framing of Decisions and The Psychology of Choice,” Science, 211, 453-458.
    Kahneman, D. and A. Tversky (1984), “Choices, Values, and Frames,” American Psychologist, 39, 341-350.
    Kahneman, D. and A. Tversky (1986), “Rational Choice and The Framing of Decisions,” Journal of Business, 59, 251-278.
    Kaplan, S.E. and P.M.J. Reckers (1985), “ A Study of Tax Evasion Judgments,” National Tax Journal, 38, 97-102.
    Kelsey, D. and A. Schepanski (1990), “Testing for Framing Effects in Taxpayer Compliance Decisions,” The Journal of The American Taxation association, 12, 60-77.
    Kolm, S.-C. (1973), “A Note on Optimum Tax Evasion,” Journal of Public Economics, 2, 265-270.
    Koskela, E (1983), “A Note on Progression, Penalty Schemes and Tax Evasion,” Journal of Public Economics, 22,127-133.
    Levin, I. P., S. L. Schneider and G. J. Gaeth (1998), “All Frames Are Not Created Equal: A typology and Critical Analysis of Framing Effects,” Organizational Behavior and Human Decision Processes, 76, 149-188.
    Markowitz, H. (1952), “The Utility of Wealth,” Journal of Political Economy, 151-158.
    Pencavel, J.H. (1979), “A Note on Income Tax Evasion, Labor Supply, and Nonlinear Tax Schedules,” Journal of Public Economics, 12, 115-124.
    Pyle, David J. (1989), Tax Evasion and The Black Economy, New York: MacMillan.
    Pyle, David J. (1991), “The Economics of Taxpayer Compliance,” Journal of Economic Surveys, 5, 163-198.
    Robben. H.S.J., P. Webley, H. Elffers and D.J. Hessing (1990), “Decision Frames, Opportunity and Tax Evasion: An Experimental Approach,” Journal of Economic Behavior and Organization, 14, 353-361.
    Schepanski, A. and T. Shearer (1995), “A Prospect Theory Account of The Income Tax Withholding Phenomenon,” Organizational behavior and human decision processes, 63, 174-186.
    Slemrod, J. and Yitzhaki, S. (2002), “Tax Avoidance, Evasion, and Administration,” in: A. Auerbach, M. Feldstein, eds., Handbook of Public Economics, 3, North-Hollard, Amsterdam, 1423-1470.
    Spicer, M.W. and L.A. Becker (1980), “Fiscal Inequality and Tax Evasion: An Experimental Approach,” National Tax Journal, 33(2), 171-175。
    Spicer, M.W. and S.B. Lundstedt (1976), “Understanding Tax Evasion,” Public Finance, 31, 295-305.
    Spicer, M.W. and J.E. Thomas (1982), “Audit Probabilities and The Tax Evasion Decision: An Experimental Approach,” Journal of Economic Psychology, 2, 241-245.
    Torgler, B. (2002), “Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments,” Journal of Economic Surveys, 16(5), 657-683.
    Traub, S. (1998), “The Framing of Tax Reliefs,” Public Finance/Finances Publiques, 53(2), 243-261.
    Wallschutzky, J.G. (1984), “Possible Causes of Tax Evasion,” Journal of Economic Psychology, 5, 371-384.
    Yaniv, G. (1988), ”Withholding and Non-Withheld Tax Evasion,” Journal of Public Economics, 35, 183-204.
    Yaniv, G. (1999), “Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis,” National Tax Journal, 753-764.
    Yitzhaki, S. (1974), “A Note on Income Tax Evasion: A Theoretical Analysis,” Journal of Public Economics, 3, 201-202.
    描述: 碩士
    國立政治大學
    財政研究所
    91255025
    92
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0912550251
    資料類型: thesis
    顯示於類別:[財政學系] 學位論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    55025101.pdf42KbAdobe PDF2722檢視/開啟
    55025102.pdf80KbAdobe PDF2794檢視/開啟
    55025103.pdf66KbAdobe PDF2748檢視/開啟
    55025104.pdf59KbAdobe PDF2706檢視/開啟
    55025105.pdf116KbAdobe PDF21250檢視/開啟
    55025106.pdf174KbAdobe PDF21395檢視/開啟
    55025107.pdf192KbAdobe PDF21140檢視/開啟
    55025108.pdf220KbAdobe PDF2898檢視/開啟
    55025109.pdf100KbAdobe PDF2934檢視/開啟
    55025110.pdf62KbAdobe PDF21029檢視/開啟
    55025111.pdf112KbAdobe PDF2712檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋