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    題名: 獨占廠商的產出與逃稅決策--有限責任與市場不確定性之情況
    作者: 余承翰
    貢獻者: 翁堃嵐
    余承翰
    關鍵詞: 有限責任制
    利潤稅之中立性
    景氣之不確定性
    決策階段化
    日期: 2004
    上傳時間: 2009-09-18 11:04:25 (UTC+8)
    摘要: 本文建立模型，加入許多現實社會存在的現象，包括有限責任限制、景氣榮枯的不確定性以及將決策「階段化」，以探討廠商的產出與逃稅的行為。在逃漏稅行為方面，引入有限責任可能使廠商的逃稅決策呈現「兩極化」。在產出行為方面，未來景氣的不確定性將使利潤稅不具中立性。在無景氣考量下，不論有無有限責任，也不論決策是否具「階段性」，利潤稅對產出仍具中立性。當廠商必須面臨景氣的不確定性且為一風險趨避者的時候，在兩階段決策模型之下，不論有無有限責任的存在，利潤稅的中立性都不會成立。且若存在有限責任，其產量會比不存在有限責任的產量還多，在階段模型下，引入有限責任仍使廠商傾向採取風險較大的行為。
    參考文獻: 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.
    描述: 國立政治大學
    財政研究所
    92255005
    93
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0922550051
    資料類型: thesis
    顯示於類別:[財政學系] 學位論文

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