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題名:所得稅逃漏的理論回顧
書刊名:財稅研究
作者:林為中
出版日期:2003
卷期:35:4
頁次:頁121-145
主題關鍵詞:所得稅逃稅效用函數
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(4) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:0
  • 點閱點閱:7
期刊論文
1.Cass, David(1965)。Optimum Growth in an Aggregative Model of Capital Accumulation。Review of Economic Studies,32(3),233-240。  new window
2.Kolm, S.-C.(1973)。A Note on Optimum Tax Evasion。Journal of Public Economics,2,265-270。  new window
3.Fullerton, D.、Karayannis, M.(1994)。Tax Evasion and the Allocation of Capital。Journal of Public Economics,55(2),257-278。  new window
4.Nelson, Daniel B.、Ramaswamy, Krishna(1990)。Simple binomial processes as diffusion approximations in financial Models。The Review of Financial Studies,3(3),393-430。  new window
5.Allingham, M. G.、Sandmo, A.(1972)。Income Tax Evasion: A Theoretical Analysis。Journal of Public Economics,1,323-338。  new window
6.Cremer, H.、Gahvari, Firouz(1993)。Tax Evasion and Optimal Commodity Taxation。Journal of Public Economics,50,261-275。  new window
7.Yitzhaki, S.(1987)。On the excess burden of tax evasion。Public Finance Quarterly,15,123-137。  new window
8.Cowell, F. A.、Gorden, J. P. F.(1988)。Unwillingness to Pay: Tax Evasion and Public Good Provision。Journal of Public Economics,36,305-321。  new window
9.Gordon, J. P. F.(1989)。Individual Morality and Reputation Costs As Deterrents to Tax Evasion。European Economic Review,33,797-805。  new window
10.Sandmo, Agnar(1981)。Income Tax Evasion, Labor Supply, and the Equity-Efficiency Tradeoff。Journal of Public Economics,16,265-288。  new window
11.Gutmann, Peter M.(1977)。The Subterranean Economy。Financial Analysts Journal,33(6),26-34。  new window
12.Cowell, F. A.(1981)。Taxation and Labour Supply with Risky Activities。Economica,48(192),365-379。  new window
13.Cassel, D.(1984)。"The Growing Shadow Economy": Implications for Stabilization Policy。Intereconomics,19(5),219-225。  new window
14.Yitzhaki, S.(1974)。Income Tax evasion Note。Journal of Public Economics,3(2),201-202。  new window
15.Merton, R. C.(1969)。Lifetime Portfolio Continuous-Time Case。Review of Economics and Statistics,51,247-257。  new window
16.Andreoni, James、Erard, Brian、Feinstein, Jonathan(1998)。Tax Compliance。Journal of Economic Literature,36(2),818-860。  new window
17.Rebelo, Sergio T.(1991)。Long-run Policy Analysis and Long-run Growth。Journal of Political Economy,99(3),500-521。  new window
18.Barro, Robert J.(1990)。Government Spending in a Simple Model of Endogenous Growth。Journal of Political Economy,98(5),S103-S125。  new window
19.Balassone, F.、Jones, P.(1998)。Tax Evasion and Tax Rates: Properties of A Penalty Structure。Public Finance Review,26(3),270-285。  new window
20.Lin, W. Z.、Yang, C. C.(2001)。A Dynamic Portfolio Choice Model of Tax Evasion: Comparative Statics of Tax Rates and Its Implication for Economic Growth。Journal of Economic Dynamics and Control,25,1827-1840。  new window
21.Reinganum, Jennifer F.、Wilde, Louis L.(1985)。Income Tax Compliance in a Principalagent Framework。Journal of Public Economics,26(1),1-18。  new window
圖書
1.Myles, Gareth D.(1995)。Public Economics。Cambridge University Press。  new window
2.Merton, Robert C.(1992)。Continuous-Time Finance。Basil Blackwell Inc。  new window
3.Arrow, K. J.(1970)。Essays in the Theory of Risk-Bearing。Amsterdam:North-Holland。  new window
4.Turnovsky, Stephen John(1995)。Methods of Macroeconomic Dynamics。Cambridge, Massachusetts:MIT Press。  new window
5.Dixit, Avinash K.(1993)。The Art of Smooth Pasting。Harwood Academic Publishers GmbH。  new window
6.Pyle, D. J.(1989)。Tax Evasion and the Black Economy。London:The Macmillan Press Ltd.。  new window
7.Tanzi, Vito(1982)。The Underground Economy in the United States and Abroad。Lexington, MA:Lexington Books。  new window
8.Cowell, F. A.(1990)。Cheating the government: the Economic of Evasion。The MIT Press。  new window
9.Karlin, S.、Tylor, H. M.(1981)。A Second Course in Stochastic Process。New York, NY:Academic Press。  new window
圖書論文
1.Contini, B.(1982)。The Second Economy in Italy。The Underground Economy in the United States and Abroad。Boston:Heatheand Co.。  new window
 
 
 
 
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