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政大機構典藏 > 社會科學學院 > 財政學系 > 期刊論文 > Item 140.119/50550

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Title:	查核不確定下廠商之生產與逃漏決策
Authors:	翁堃嵐吳家恩
Contributors:	政大財政系
Keywords:	利潤稅中立性逃漏稅隨機查核機制
Date:	2009-01
Issue Date:	2011-07-25 15:46:54 (UTC+8)
Abstract:	本篇短文主要論證逃漏稅的經濟體系下利潤稅制對廠商之生產與逃漏決策之影響。傳統文獻認爲在廠商爲風險趨避者的逃漏稅經濟體系下，課徵利潤稅對廠商的生產決策仍具有中立性，而且廠商的生產與逃稅決策具備可分離性，這個結論在隨機查核機制下相當具有頑強性。然而本文發現：在引入核定金額的不確定性之情況下，利潤稅對廠商的生產決策不具中立性，而且廠商的生產與逃稅決策不具獨立性及可分離性。 It is a conventional view that the profit tax has no impact on the output level and that firms` decisions in tax evasion and production are separable under a random audit scheme. With uncertain detection of tax fraud, we reexamine the issues of neutrality and separability. We can show that the profit tax is not necessarily neutral; meanwhile, the properties of independence and separability may not present.
Relation:	經濟研究, Vol.45, No.1, pp.1-9
Data Type:	article
Appears in Collections:	[財政學系] 期刊論文

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