Reference: | 1.楊政郎 (2000),《逃稅廠商的產出決策》,逢甲大學經濟研究所碩士論文。 2.賈魯君 (2002),《廠商逃稅與賄賂行為的經濟分析》,逢甲大學經濟研究所碩士論文。 3.Allingham, M. G., and A. Sandmo (1972), “Income Tax Evasion: A Theoretical Analysis,” Journal of Public Economics, 1, 323-338. 4.Andreoni, J., B. Erard, and J. Feinstein (1998), “Tax compliance,” Journal of Economic Literature, 36, 818-860. Cowell, Frank A. (1985), “The Economic Analysis of Tax Evasion,” Bulletin of Economic Research, 37, 163-193. 5.Cowell, Frank A. (1990), Cheating the Government: The Economics of Evasion, Cambridge: MIT Press. 6.Gordon, J.P.F. (1989), “Individual Morality and Reputation Costs as Deterrents to Tax Evasion,” European Economic Review, 33, 797-805. 7.Kreutzer, D. and D.R. Lee (1986), “On Taxation and Understated Monopoly Profits,” National Tax Journal, 39, 241-243. 8.Kreutzer, D. and D.R. Lee (1988), “Tax Evasion and Monopoly Output Decisions: A Reply,” National Tax Journal, 41, 583-584. 9.Lee, K. (1998), “Tax Evasion, Monopoly, and Nonneutral Profit Taxes,” National Tax Journal, 51, 333-338. 10.Myles, G.D. (1995), Public Economics, Cambridge: Cambridge University Press. 11.Polinsky, A.M., Shavell, S. (2000), “The Economic Theory of Public Enforcement of Law,” Journal of Economic Literature, 38, 45-76. 12.Rosen, H.S. (1999), Public Finance, Singapore: McGraw-Hill. 13.Slemrod, J. and Yitzhaki, S. (2002), Tax avoidance, evasion, and administration, in: A. Auerbach, M. Feldstein, eds., Handbook of Public Economics, Volume 3, North-Hollard, Amsterdam, 1423-1470. 14.Ueng, K.L.G. and C.C. Yang (2005), “Tax Evasion and Limited Liability,” Journal of Public Economic Theory, forth-coming. 15.Wang, L.F.S. and J.L. Conant (1988), “Corporate Tax and Output Decisions of Uncertain Monopolist,” National Tax Journal, 41, 579-581. 16.Wang, L.F.S. (1990), “Tax Evasion and Monopoly Output Decisions with Endogenous Probability of Detection,” Public Finance Quarterly, 18, 480-487. 17.Yaniv, G.. (1995), “A note on the Tax-Evading Firm,” National Tax Journal, 48, 113-120. 18.Yaniv, G.. (1996), “Tax Evasion and Output Decisions,” Public Finance Quarterly, 24, 501-505. 19.Yitzhaki, S. (1974), “A note on income tax evasion: a theoretical analysis,” Journal of Public Economics, 3, 201-2. 20.Yitzhaki, S. (1987), “On the excess burden of tax evasion,” Public Finance Quarterly, 15, 123-37. |