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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/90949


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/90949


    Title: 租稅逃漏.勞動選擇與地下經濟
    Authors: 王文煌
    Contributors: 徐偉初
    王文煌
    Date: 1987
    Issue Date: 2016-05-04 17:14:22 (UTC+8)
    Reference: 參考書目
    1.黃耀輝，租稅逃漏之研究，政大財政研究所碩士論文，民71年1月。
    2.錢釧燈，臺灣地下經濟之研究，臺大經濟研究所碩士論文，民70年6月。
    3.錢釧燈，『地下經濟之研究』，台北市銀月刊，第十四卷，第五期，56~71頁。
    4.蔡旭晨、賈宜鳳、鹿篤瑾、練有為，『地下經濟與國民所得統計』,七十三年統計學術研討會實錄，中國統計學社編印，民73年，171~228頁。

    二、英文部份:
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    17. Engle, R. & Watson, M. "A one-Factor Multivariate Time Series Model of Metropolitan wave Rates" Journal of American statistical Association vol. 76. Dec. 1981, pp. 774--781.
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    24. Frey, B.S., weck, H. & Pommerehne, w.w. "Has the shadow Economy Grown in Germany? An Exploratory Study" Weltwirtschaftliches Archiv, Vol.118, No. 3, 1982, pp.499—524
    25. Friedland .N. "A Note on Tax Evasion as a Function of the Quality of Information about the Magnitude and credibility of Threatened Fines: Some Preliminary Research" Joural of Applied social Psychology., 12, 1, 1982, pp. 54-- 59.
    26. Friedland .N.. Maital os. & Rutenberg., A. "A simulation study of income tax Evasion" Journal of Public Economics, vol. 10, 1978, pp. 107-116.
    27. Fry, C. L. "An Explanation of Short-Run Fluctuations in the Ratio of currency to Demand Deposits--A comment" Journal of Money Credit and Banking, vol. VI, No. 3 Aug. 1974, pp. 403--412.
    28. Garcia, G. "The currency Ratio and the subterranean Economy" Financial Analysts Journal, Nov./Dec. 1978, pp. 64—69
    29. Geeroms, H. & wilmots, H. "An Empirical Model of tax Evasion and tax avoidance" Public Finance, vol.xxxx, No. 2/1985, pp. 190--209.
    30. Graetz, M.J. & wilde L. L. "The Economics of Tax compliance: Fact and Fantasy" National Tax Journal vol. 38 Sep. 1985, no.3, pp. 355--363.
    31. Gutmann, ?.M. "The subterranean Economy" Financial Analysts Journal, vol.33, Nov./Dec. 1977, pp. 26--27, 34.
    32. Gutmann, P.M. "statistical Illusions, Mistaken Policies" challenge, Nov./nec. 1979, pp. 14--17.
    33. Harvey A.C. "Time series Models", Philip Allan, 1981.
    34. Herschel F. J. "Tax Evasion and its Measurement. In Developing countries" Public Finance, Vol. XXXIII, No. 3/1978, pp. 232--268.
    35. Isachsen, A.J. & str?m, S. "The Hidden Economy: the Labor Market and Tax Evasion" scandinavian Journal of Economics, vol.82. No.2 - 1980, pp. 304-111.
    36. J?reskog, K.G. & Goldberger ...A.s. "Estimation of a Model with Multiple indicators and Multiple causes of a single Latent variable" Journal of the American statistical Association, Vol. 70, sep. 1975, pp. 631--639.
    37. Kolm, Serge-Christophe "A Note on optimum Tax Evasion" Journal of Public Ficonomics, 2, July 1973, pp. 265-270.
    38. Roskela .F. "A Note on progression, Penalty schemes and tax Evasion" Journal of Public Economics, vol. 22, No. 1, oct. 1983a, pp. 127--133.
    39. Koskela .E. "on the shape of tax schedule, the Probability of Detection and the Penalty schemes As Deterrents to Tax Evasion" public Finance, vol. XXXVIII, No. 1/1983b, pp. 70--80.
    40. Mai chao-cheng "currency Ratio and income tax" Academia Economic Papers, vol. 14, No. 1, Mar. 1986, pp. 69--76.
    41. Marchon, M.N. "Tax Avoidance, Progressivity, and Work Effort." Public Finance, Vol. XXXIV, No. 3/1979, pp. 452--460.
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    43. Nayak, P. B. "optimal Income tax evasion and Regressive taxes." Public Finance, Vol. XXXIII, No. 3/1978, pp. 358--366.
    44. O’ Higgins, M. "Aggregate Measures of Tax Evasion: An Assessment-I" British tax Review, No.5, 1981, pp. 286--302.
    45. Pandit, V. & Sundaram, K. "Aggregate Demand Under conditions of tax evasion" Public Finance, Vol. XXII, No. 3/1977, pp.333--341.
    46. Peacock, A. & Shaw, G. K. "Tax Evasion and tax Revenue Loss" Public Finance, vol. XXXVII, No. 2/1982, pp.269-278.
    47. Pencavel, J.H. "A Note on Income Tax Evasion, Labor supply, and Nonlinear tax schedules" Journal of Public Economics, vol. 12 Aug. 1979 No. 1, pp. 115--124.
    48. Porter, R. D. & Bayer, A.S. "A Monetary Perspective on underground Economic Activity in the United states." Federal Reserve Bulletin, vol. 70, Mar. 1984, No. 3, pp. 177--190.
    49. Ricketts, M. "on The simple Macroeconomics of Tax Evasion: An elaboration of the Peacock-Shaw Approach” Public Finance, Vol.XXXIX, No.3/1984, pp. 420-424.
    50. Sandao, A. "Income Tax Evasion, Labor supply, and the Equity-efficiency Tradeoff" Journal of Public Economics, vol. 16 Dec. 1981, No. 3 - pp. 265-288.
    51. Singh, B. "Making Honesty the Best Policy" Journal of Public Economics, vol. 2. No. 3, July 1973, pp. 257--253.
    52. Seater, J.J. "on the construction of Marginal Federal Personal and social security Tax Rates in the U.S." Journal of Monetary Economics 15, 1985. pp. 121--135.
    53. Skinner, J. & Slemrod, J. "An Economic Perspective on Tax Evasion" Natinoal Tax Journal, Vol. 38 sep. 1985, No. 3, pp. 345-353.
    54. Slemrod, J. "An Empirical test For Tax Evasion." The Review of Economics and statistics, Vol. LXVII. May 1985, No. 2, pp. 232—238.
    55. Spicer, M.W. "Civilization. At a discount: the problem of tax evasion" National Tax Journal, Vol. XXXIX, No. 1, Mar. 1986, pp. 13-20.
    56. Spicer, M.w. & Becker, L.A." Fiscal Inequity and Tax Evasion: An Experimental approach" National Tax Journal, vol.XXXIII, No.2 - June 1980, pp. 171--175.
    57. Spicer, M.W. & Lundstedt, S. B. "Understanding Tax Evasion" Public Finance, vol. XXXI, No. 2/1976, pp. 295––305.
    58. Sproule, R. A. "Tax Evasion and Labor supply under Imperfect Information about individual Parameters of the tax system" public Finance, vol.XXXX, No.3/1985, pp.441-455.
    59. Sproule, R., Komus. D. & Tsang, E. "optimal tax Evasion: Risk-Neutral Behaviour Under a Negative Income tax" Public_Finance, vol.XXXV, No. 2/1980, pp. 309--317.
    60. Srinivasan T.N. "Tax Evasion: A Model." Journal of Public Economics, vol. 2, no.4, Nov. 1973, pp. 339—346
    61. Tanzi, Vito. "The underground Economy in the United states: Estimates and Implications" quarterly Review, No. 135, Dec. 1980, pp.427--453, Reprinted in Vito Tanzi ( 1982), ch.4.
    62. Tanzi, Vito (ed.) "The Underground Economy in the United Statics and Abroad", Lexington, Massachusetts, 1982.
    63. Tanzi, Vito "the underground Economy in the United States: Annual Estimates, 1930--80" I. M. F. staff Papers, vol.30 June 1983, pp. 283—305.
    64. Tanzi, Vito “The Underground Economy—the Causes and Consequences of this Worldwide Phenomenon” Finance & Development, Vol.20, Dec. 1983, No.4, pp.10—13.
    65. Tanzi, Vito "the Underground Economy in the United States: Reply to Acharya." L.M. F. Staff papers, Vol. 31, Dec. 1984, pp. 747-750.
    66. Varian, H.R. "Microeconomic Analysis", 2ed edition, W.W. Norton & Company, 1984.
    67. Watson, H. "tax Evasion and Labor Markets" Journal of Public Economies, vol. 27, No.2, July 1985, pp. 231--246.
    68. Watson, M. W. & Engle, R. F. "Alternative Algorithms for the Estimation of Dynamic Factor, MIMIC and varying coefficient Regression Models" Jounal of Econometrics 23, 1983, pp. 385--400.
    69. Yitzhaki, S. "A Note on ‘Income tax Evasion: A Theoretical Analysis.`" Journal of Public Economics vol. 3 May. 1974, No. 2 pp. 201--202.
    Description: 碩士
    國立政治大學
    財政學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002006195
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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