Reference: | 一、國內文獻 1. 黃耀輝,「租稅逃之研究-我國綜合所得稅逃漏之實證研究」,國立政治大學財政研究所碩士論文,中華民國七十一年一月。 2. 羅鳳珠,「逃稅行為的理論分析」,國立臺灣大學經濟研究所碩士論文,中華民國七十四年六月。 3. 曾巨威,簡錦川,劉正惠,莊朝榮,「所得稅法第四條免稅規定之研究」,財政部委託;研究報告,臺灣經濟研究所編印,中華民國七十四年六月。 4. 陳麗玟,「以地下經濟估計方法設算我國營利事業所得稅之逃漏」,國立政治大學財政研究所碩士論文,中華民國七十六年五月。 5. 王文煌,「租稅逃漏、勞動選擇與地下經濟」,國立政治大學財政研究所碩士論文,中華民國七十六年七月。 6. 張慶輝,鄭文輝,蘇建榮,蔡妙姍,「綜合所得稅免稅與未稅所得之研究」,財政部賦稅改革委員會專題報告19,中華民國七十八年六月。 7. 財政部財稅資料中心,「財政部財稅資料中心年報」,中華民國八十年出版。 8. 行政院主計處,「中華民國臺灣地區國民所得」,中華民國八十年出版。 9. 曾巨威,「租稅逃漏與物價-臺灣之實證分析」,經濟研究第三十一期,國立中興大學法商學院經濟學研究所經濟學系編印,中華民國八十年十二月出版。 10. 湯國斌,「拉佛曲線之研究-拉佛曲線與租稅逃避」,國立政治大學財政研究所碩士論文,中華民國八十一年六月。 11. Chu, C.Y. Cyrus, and Michelle Chu,(1990), “The Penalty Structure of Tax Evasion In Taiwan, “Essays in Conference on Tax Policy and Economic Development Among Pacific Asian Countries.
二、國外文獻 1. Allingham, Ivlich el G., & gnar Sandmo, (1972). "In orne Tax Evasion: A Theoreti al Analysis, ` Journal of Public Eco nomics, Vo1.1, pp.323-38. 2. AIm, James, (1988), "Compliance Costs and the Tax AvoidanceTax Evasion Decision, " Public Finance Quarterly, VoL 16 , No.1, pp.31-66. 3. Alm, James, & Nancy J. Mccallin, (1990), "Tax Avoidance and Tax Evasion as a J oint Portfolio Choice, " Public Finance /Finances Publiques, Vol.45,No.2, pp.193-200. 4.Christiansen, Vidar,(1980),”Two Comments on Tax Evasion,”Journal of Public Economics, Vol. 13, No.3, pp.389-93. 5.Clotfelter, Charles Y.,(1983),”Tax Evasion and Tax Rates: an Analysis of Individual Returns,” The Review of Economics and Statistics, Vol.65,No.3,pp.363-73. 6.Cowell,Frank A., (1985),”Tax Evasion with Labour Income, “Journal of Public Economics , Vol.26,pp.19-34. 7.Cowell,Frank A..(1990),”Tax Sheltering and the Cost of Evasion,” Oxford Economic Papers,Vol.42,pp.231-43. 8.Cross,R.B.,& G.K.Shaw, (1981),”The Evasion-Avoidance Choice: A Suggested Approach,” National Tax Journal, Vol.34, pp.489-91. 9.Cross,Rodney, & G.K.Shaw,(1982),”on the Economics of Tax Aversion,” Public Finance /Finances Publiques, Vol.37, No.1, pp.36-47 10.Falkinger, Josef,(1988),”Tax Evasion and Equity: A Theoretical Analysis,” Public Finance/Finances Publiques, Vol.43, No.3, pp.388-95. 11. Falkinger, Josef, & Herbert Walther, (1991), "On a New Policy Against Tax Evasion, `i Public Finance Quarterly, Vol. 19 , No.1, pp.67-79. 12. Fishburn, Geoffrey, (1981), "Tax Evasion and Inflation, " A ustralian Economic Papers, Vo1.20, pp.325-32. 13. Friedland, Nehemiah, Shlomo Maital, & Aryeh Rutenberg, (1978), "A Simulation Study of Income Tax Evasion, i~ Journal of Public Economics, Vol.10 , pp.l07-16. 14. Geeroms, Hans, & Hendrik vVilmots, (1985), "An Empirical Model of Tax Evasion and Tax A voidance, " Public Finance / Finances Publiques, \\101.40 , No.2, pp.190-209. 15. Gordon, James P.F. ~ (1989), "Individual Morality and Reputation Costsas as Deterrents to Tax Evasion “ European Economic Review. Vol.33.No4 PP.797-805 16. Hit e, Pegg A ., (1990) , (An Experimental Investigation of the Effect of Tax Shelters on Taxpayer Noncompliance, `i Public Finance / Finances Publiques, Vol.45, No.1, pp.90-108. 17. Kane, E.J., (1976), "A Cross Section Study of Tax Avoidance by Large Commercial Banks, " in D .A. Belsley et a1. (eds.), Inflation, Trade, and Taxes, Essays in Honour of Alice Bourneouf (Ohio State U niversi ty Press), pp.218-46. 18. Kane, E.J., & J.J. \\ !alentini, (1975), "Tax Avoidance By Savingsand Loan Associations before and after the Tax Reform Act of 1969, " lournal of Monetary Economics, Vo1.1: pp.41-63. 19. Koskela, Erkki, (1983), "On the Shape of Tax Schedule, the Probability of Detection, and the Penalty Schemes as Deterrents to Tax Evasion, )) Public Finance / Finances Publiques , Vo1.38, No.1 , pp.70-80. 20. Long, James E., & James D. Gwartney: (1987) , "Income Tax Avoidance: Evidence from Individual Tax Returns. " National I Tax lournal, VoL 40 , No.4, pp.517-32. 21. Pencavel, J .H., (1979), "A Note on Income Tax Evasion, Labour Supply; and Non-linear Tax Schedules, `i lournal of Public Economics: Vo1.12, pp.115-24. 22. Sandmo. Agnar, (1981 ). "In orne Ta r E asIon, Labour Su - ply, and ,h Equi r -Effici n y Trad if; lou nal of Pv,bl1: ; Econom,ics, Vo1.16, No.3, pp.265-88. 23. Scotchmer, Suzanne, & Joel Slemrod, (1989), "Randomness in Tax Enforcement, " lournal of Public Economics, Vol.38 ,pp.17-32. 24. Singh, B., (1973), "Making Honesty the Best Policy, " lournal of Public Economics, Vo1.2, No.3 , pp.257-63. 25. Slemrod, Joel, (1985), "An Empirical Test for Tax Evasion, " The Review of Economics and Statistics, Vol. 67 , pp.232-8. 26. Spicer, Michael \\N., & Lee A. Becker, (1980), "Fiscallnequity and Tax Evasion: An Experimental Approach, " National Tax lournal, Vo1.33, pp.171-5. 27. Srinivasan, T.N., (1973), "Tax Evasion: A Model, `) lournalof Public Economics, Vo1.2, pp.339-46. 28. Stiglitz, Joseph E., (1985), "The General Theory of Tax Avoidance, )) National Tax lournal, Vo1.38, No.3, pp.325-37. 29. V/aud, Roger N., (1988), "Tax Aversion, Optimal Tax Rates, and Indexation, " Public Finance / Finances Publiques, •Vo1.43 ~ No.2, pp.310-25. 30. `Yi zhaki, Shlomo, (1974 , "A Note on Income Tax Evasion : A Theoretical Analysis " lournal of Public Econorn`ics \\ 701.3 , pp.201-2. 31. Yunker i James A., (1986), "A Supply Side Analysis of the Laffer Hypothesis, " Public Finance, Vo1.41, pp.372-92. |