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題名:考慮宣告效果下最適查緝政策的決定
書刊名:財稅研究
作者:林為中
出版日期:2005
卷期:37:4
頁次:頁56-70
主題關鍵詞:查緝政策逃稅
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(0) 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:0
  • 共同引用共同引用:3
  • 點閱點閱:1
期刊論文
1.Kolm, S.-C.(1973)。A Note on Optimum Tax Evasion。Journal of Public Economics,2,265-270。  new window
2.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
3.Fullerton, D.、Karayannis, M.(1994)。Tax Evasion and the Allocation of Capital。Journal of Public Economics,55(2),257-278。  new window
4.Landsberger, M.、Meilijson, I.(1982)。Incentive Generating State Dependent Penalty System: The Case of Income Tax Evasion。Journal of Public Economics,19,333-352。  new window
5.Cowell, F. A.(1981)。Taxation and labor supply with risky activities。Econometrica,48(192),365-379。  new window
6.Mossin, Jan(1968)。Taxation and Risk-Taking: An Expected Utility Approach。Economica,35(137),74-82。  new window
7.Chu, C. Y. Cyrus、Hu, Sheng-cheng、Huang, Ting-yuan(2000)。Punishing Repeat Offenders More Severely。International Review of Law and Economics,20,127-140。  new window
8.Emons, W.(2003)。A Note on the optimal punishment for repeat offenders。International Review of Law and Economics,23,253-259。  new window
9.Polinsky, A. Mitchell、Rubinfeld, Daniel L.(1991)。A Model of Optimal Fines for Repeat Offenders。Journal of Public Economics,46(3),291-306。  new window
10.Allingham, M. G.、Sandmo, A.(1972)。Income Tax Evasion: A Theoretical Analysis。Journal of Public Economics,1,323-328。  new window
11.Gutmann, Peter M.(1977)。The Subterranean Economy。Financial Analysts Journal,33(6),26-34。  new window
12.林為中(20030700)。所得稅逃漏的理論回顧。財稅研究,35(4),121-145。new window  延伸查詢new window
13.Aacemoglu, D.、Robinson, J. A.(2001)。A Theory of Poliical Transitions。American Economic Review,91(4),938-963。  new window
14.Boadway, R.、Keen, M.(1998)。Evasion and Time Consistency in the Taxation of Capital Income。International Economic Review,39(2),461-476。  new window
15.Cassel, D.(1984)。"The Growing Shadow Economy": Implications for Stabilization Policy。Intereconomics,19(5),219-225。  new window
16.Chu, C. Y. C.(1990)。A Model of Income Tax Evasion with Venal Tax officials: The Case of Taiwan。Public Finance/ Finance Publiques,45(3),392-408。  new window
17.Cowell, F. A.、Gordon, J. P. F.(1988)。Unwillingness to pay。Journal of Public Economics,36,305-321。  new window
18.Emons, W.(2004)。Subgame-Perfect Punishment for Repeat Offenders。Economic Inquiry,42(3),496-502。  new window
19.Stiglitz, J. E.(1969)。The Effect of Income, Wealth and Capital Gains Taxation on Risk-Taking。Quarterly Journal of Economics,83,263-283。  new window
20.Yitzhaki, S.(1974)。Income Tax evasion Note。Journal of Public Economics,3(2),201-202。  new window
21.Andreoni, James、Erard, Brian、Feinstein, Jonathan(1998)。Tax Compliance。Journal of Economic Literature,36(2),818-860。  new window
22.Becker, Gary S.(1968)。Crime and Punishment: An Economic Approach。Journal of Political Economy,76(2),169-217。  new window
研究報告
1.Emons, W.(2004)。Escalating Penalities for Repeat Offenders。  new window
2.Slemrod, S.、Yitzhaki, S.(2000)。Tax Avoidance, Evasion, and Adminstration。National Bureau of Economic Research。  new window
圖書
1.Fudenberg, Drew、Tirole, Jean(1993)。Game Theory。Cambridge, MA:The MIT Press。  new window
2.Myles, G. D.(1995)。Public Economics。Cambridge University Press。  new window
3.Pyle, D. J.(1989)。Tax Evasion and the Black Economy。London:The Macmillan Press Ltd.。  new window
4.朱敬一(1990)。個體經濟分析。臺北:雙葉書廊。  延伸查詢new window
5.Cowell, F. A.(1990)。Cheating the government: the Economic of Evasion。The MIT Press。  new window
6.Tirole, J.(1988)。The Theory of Industrial Organization。MIT Press。  new window
其他
1.Polinsky, A. M.,Shavell, S.(1996)。Repeat Offenders and the Theory of Deterrence。  new window
圖書論文
1.Choi, K.(1997)。Tax Policy and Tax Reforms in Korea。Tax Reform in Developing Countries, Regional and Sectoral Studies。Washington. D.C.:The Word Bank。  new window
2.Contini, B.(1982)。The Second Economy of Italy。The Underground economy in the United States and abroad。Lexington:Lexington Books。  new window
 
 
 
 
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