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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/4993


    Title: 論逃漏稅經濟體系下伯瑞圖增進的租稅改革方向
    Other Titles: On Pareto-Improving Directions of Tax Reform under the Tax Evasion Economy
    Authors: 翁堃嵐
    Keywords: 租稅改革;公共基金的邊際成本;伯瑞圖增進
    tax reform;Pareto improvement;marginal cost of public funds
    Date: 2003
    Issue Date: 2007-04-18 18:25:40 (UTC+8)
    Publisher: 臺北市：國立政治大學財政系
    Abstract: 本計畫將逃漏稅的問題納入傳統 租稅改革的研究中。計畫中假設納稅人 除所得水準不同外，還包括逃漏稅能力 的差異。由於逃漏稅能力的差異，在給 定的任意之稅制下，納稅人對於提高稅 率或是處罰率的看法將有所不同。準 此，在此情況下，本計畫主要探究是否 存在一個微量的租稅改革空間，使得社 會可以達到伯瑞圖增進的結果。此如同 Smith (1983) 所述，政策工具的選擇性會 影響租稅改革的成效，因此關於政策工 具的選擇，本計畫擬著重在稅率與處罰 率的選擇，而稽核率則視為一外生給定 的項目 ;換言之，本計畫探討的是稅法制 定層面的問題，至於執行面 (如稽核率 的選擇 ) 的問題則不在此計畫考慮的範 圍內。本計畫發現： (1) 若現況下的處 罰率過低使得該經濟體系內的納稅人都 選擇逃漏稅時，則給定的任意之稅制， 吾人都可找到一種方式使得社會可以達 到伯瑞圖增進的結果。 (2) 若將政策侷 限在每個納稅人面對相同的稅制組合， 則此稅制下是否存在租稅改革空間將取 決於所有可用的政策工具所對應的公共 基金的邊際成本 (marginal cost of public fund，簡寫為 MCF) 是否相等;確切的 說，若所有可選的政策工具之 MCF 都 相等則不存在租稅改革的空間，反之則 存在租稅改革的空間。
    To the best of my knowledge, all the traditional literature on the tax reform assumed that the income of taxpayers was known by the IRS. But this assumption is not consistent with the empirical fact. By the reason, the project attack the issue under the tax evasion economy. We consider a two-characteristic framework in which taxpayers differ not only in income but also in terms of the ability to conceal income from the tax authority. And two cases are considered in the project about the ability to conceal income which is either a private information owned by the taxpayers or a public common knowledge. Two results are finding: (1) Given a status quo, When the fine is too low such that all the taxpayers choose to evade taxes, there will exist a feasible small Pareto-improving tax reform in the economy with tax evasion. (2) If the marginal cost of public funds for raising fines or taxes are not equal, the existing tax system will not be the optimum, in other words, if the MCF of the tax instruments are not equal there will exist a feasible small Pareto-improving tax reform in the economy with tax evasion.
    Description: 核定金額：615900元
    Data Type: report
    Appears in Collections:[財政學系] 國科會研究計畫

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