| 期刊論文1. | Allingham, Michael G.、Sandmo, Agnar(1972)。Income Tax Evasion: A Theoretical Analysis。Journal of Public Economics,1(3/4),323-338。 | 2. | Yitzhaki, Shlomo(1974)。A Note on Income Tax Evasion: A Theoretical Analysis。Journal of Public Economics,3(2),201-202。 | 3. | Mirrlees, James A.(1971)。An Exploration in the Theory of Optimal Income Taxation。Review of Economic Studies,38(2),175-208。 | 4. | Alm, James、Bahl, Roy、Murray, Matthew N.(1993)。Audit selection and income tax underreporting in the tax compliance game。Journal of Development Economics,42(1),1-33。 | 5. | Andreoni, James、Erard, Brian、Feinstein, Jonathan(1998)。Tax Compliance。Journal of Economic Literature,36(2),818-860。 | 6. | Ramsey, Frank P.(1927)。A Contribution to the Theory of Taxation。Economic Journal,37(145),47-61。 | 7. | 翁堃嵐(2005)。論推定計稅。經濟論文,33(2),141-171。 延伸查詢 | 8. | Border, Kim C.、Sobel, Joel(1987)。Samurai Accountant: A Theory of Auditing and Plunder。The Review of Economic Studies,54(4),525-540。 | 9. | Chu, C. Y. Cyrus(1990)。Plea Bargaining with the IRS。Journal of Public Economics,41(3),319-333。 | 10. | Cowell, Frank A.(1985)。The Economic Analysis of Tax Evasion。Bulletin of Economic Research,37(3),163-193。 | 11. | Ireland, Norman J.(1994)。On Limiting the Market for Status Signals。Journal of Public Economics,53(1),91-110。 | 12. | Macho-Stadler, Inés、Pérez-Castrillo, David J.(2002)。Auditing with Signals。Economica,69(273),1-20。 | 13. | Mookherjee, Dilip、Png, Ivan(1989)。Optimal Auditing, Insurance, and Redistribution。Quarterly Journal of Economics,104(2),399-415。 | 14. | Pyle, D. J.(1991)。The Economics of Taxpayer Compliance。Journal of Economic Surveys,5(2),163-198。 | 15. | Reinganum, Jennifer F.、Wilde, Louis L.(1985)。Income Tax Compliance in a Principalagent Framework。Journal of Public Economics,26(1),1-18。 | 16. | Richter, W. F.、Boadway, R. W.(2005)。Trading off Tax Distortion and Tax Evasion。Journal of Public Economic Theory,7(3),361-381。 | 17. | Sánchez, Isabel、Sobel, Joel(1993)。Hierarchical Design and Enforcement of Income Tax Policies。Journal of Public Economics,50(3),345-369。 | 18. | Scotchmer, Suzanne(1987)。Audit Classes and Tax Enforcement Policy。The American Economic Review,77(2),129-136。 | 19. | Townsend, Robert M.(1979)。Optimal Contracts and Competitive Markets with Costly State Verification。Journal of Economic Theory,21(2),265-293。 | 20. | Ueng, K. L. Glen、Yang, C. C.(2000)。Taxation with Little Administration。Journal of Public Economics,75(1),145-156。 | 21. | Ueng, K. L. Glen、Yang, C. C.(2001)。Plea Bargaining with the IRS: Extensions and Further Results。Journal of Public Economics,81(1),83-98。 | 22. | Yitzhaki, Shlomo(1987)。On the Excess Burden of Tax Evasion。Public Finance Quarterly,15(2),123-137。 | 會議論文1. | Wu, P. L. Crystal、Yang, C. C.(2005)。Auditing with Tagging。 | 研究報告1. | Alm, J.、Mckee, M.(2003)。Tax Compliance as a Coordination Game。Atlanta, GA。 | 圖書1. | Cowell, Frank A.(1990)。Cheating the Government: The Economics of Evasion。Cambridge, MA:The MIT press。 | 2. | Pyle, David J.(1989)。Tax Evasion and the Black Economy。Tax Evasion and the Black Economy。New York, NY。 | 3. | Slemrod, Joel、Bakija, Jon(2004)。Taxing Ourselves: A Citizen's Guide to the Debate over Taxes。Taxing Ourselves: A Citizen's Guide to the Debate over Taxes。Cambridge, MA。 | 其他1. | Erard, B.,Feinstein, J.(1994)。Econometric Models of Compliance and Enforcement: Reporting Behavior and Audit Selection Decisions。 | 圖書論文1. | Slemrod, J.、Yitzhaki, S.(2002)。Tax avoidance, evasion and administration。Handbook of Public Economics。Amsterdam:North-Holland Publishing Co.。 | |