| Reference: | 英文部分﹕
1. Helmuth Cremer and Firouz Gahvari, "Tax Evasion and Optimal Commodity Taxation," Journal of Public Economics, vol.50, 1993, pp.261-275.
2. Kangoh Lee, "Tax Evasion, Monopoly, and Nonneutral Profit Taxes," National Tax Journal, vol.51, 1998, pp.333~337.
3. Mary E. Lovely, "Crossing the Border: Does Commodity Tax Evasion Reduce Welfare and Can Enforcement Improve It?" Canadian Journal of Economics, vol.27, 1994, pp.157-174.
4. Massimo Marrelli, "On Indirect Tax Evasion," Journal of Public Economics, vol.25, 1984, pp.181-196.
5. Matthew N. Murray, "Sales Tax Compliance and Audit Selection," National Tax Journal, vol.48, 1995, pp.515-529.
6. Alan A. Tait, Value Added Tax- International Practice and Problems, Washington, D.C.: International Monetary Fund, 1988.
7. Arrind Virmani, "Indirect Tax Evasion and Production Efficiency," Journal of Public Economics, vol.39, 1989, pp.223-237.
中文部分
1､王文煌﹐ "租稅逃漏､勞動選擇與地下經濟"﹐政治大學財政研究所碩士論文﹐中華民國七十六年七月。
2､台灣省稅務局､台北市稅捐稽徵處､高雄市稅捐稽徵處合編。地方稅查核技術手冊-營業稅查核實核。民國八十三年版。
3､吳德章﹐ "我國營業稅逃漏型態及防制方法之研究"﹐文化大學經濟研究所碩士論文﹐中華民國七十七年六月。
4､高永長著。實用稅務案例。上､下冊。臺北﹕編者印行﹐民國八十五年。
5､許慈美﹐ "遏止逃漏營業稅可行方案之研究"﹐財稅研究﹐第二十八卷第五期,中華民國八十五年九月﹐第126至137頁。
6､傅傳訓﹐ "我國營業稅逃漏估計之研究", 財政部八十四年度研究報告。 |
