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題名:柏瑞圖增進的查核機制改革
書刊名:經濟論文叢刊
作者:翁堃嵐 引用關係
作者(外文):Ueng, Kun-lan
出版日期:2009
卷期:37:3
頁次:頁325-345
主題關鍵詞:柏瑞圖增進門檻查核機制隨機查核機制可觀察品Pareto-improvingCut-off auditing ruleRandom auditing ruleObservable commodity
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(2) 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:2
  • 共同引用共同引用:0
  • 點閱點閱:23
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。  new window
2.Yitzhaki, Shlomo(1974)。A Note on Income Tax Evasion: A Theoretical Analysis。Journal of Public Economics,3(2),201-202。  new window
3.Mirrlees, James A.(1971)。An Exploration in the Theory of Optimal Income Taxation。Review of Economic Studies,38(2),175-208。  new window
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。  new window
5.Andreoni, James、Erard, Brian、Feinstein, Jonathan(1998)。Tax Compliance。Journal of Economic Literature,36(2),818-860。  new window
6.Ramsey, Frank P.(1927)。A Contribution to the Theory of Taxation。Economic Journal,37(145),47-61。  new window
7.翁堃嵐(2005)。論推定計稅。經濟論文,33(2),141-171。new window  延伸查詢new window
8.Border, Kim C.、Sobel, Joel(1987)。Samurai Accountant: A Theory of Auditing and Plunder。The Review of Economic Studies,54(4),525-540。  new window
9.Chu, C. Y. Cyrus(1990)。Plea Bargaining with the IRS。Journal of Public Economics,41(3),319-333。  new window
10.Cowell, Frank A.(1985)。The Economic Analysis of Tax Evasion。Bulletin of Economic Research,37(3),163-193。  new window
11.Ireland, Norman J.(1994)。On Limiting the Market for Status Signals。Journal of Public Economics,53(1),91-110。  new window
12.Macho-Stadler, Inés、Pérez-Castrillo, David J.(2002)。Auditing with Signals。Economica,69(273),1-20。  new window
13.Mookherjee, Dilip、Png, Ivan(1989)。Optimal Auditing, Insurance, and Redistribution。Quarterly Journal of Economics,104(2),399-415。  new window
14.Pyle, D. J.(1991)。The Economics of Taxpayer Compliance。Journal of Economic Surveys,5(2),163-198。  new window
15.Reinganum, Jennifer F.、Wilde, Louis L.(1985)。Income Tax Compliance in a Principalagent Framework。Journal of Public Economics,26(1),1-18。  new window
16.Richter, W. F.、Boadway, R. W.(2005)。Trading off Tax Distortion and Tax Evasion。Journal of Public Economic Theory,7(3),361-381。  new window
17.Sánchez, Isabel、Sobel, Joel(1993)。Hierarchical Design and Enforcement of Income Tax Policies。Journal of Public Economics,50(3),345-369。  new window
18.Scotchmer, Suzanne(1987)。Audit Classes and Tax Enforcement Policy。The American Economic Review,77(2),129-136。  new window
19.Townsend, Robert M.(1979)。Optimal Contracts and Competitive Markets with Costly State Verification。Journal of Economic Theory,21(2),265-293。  new window
20.Ueng, K. L. Glen、Yang, C. C.(2000)。Taxation with Little Administration。Journal of Public Economics,75(1),145-156。  new window
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。  new window
22.Yitzhaki, Shlomo(1987)。On the Excess Burden of Tax Evasion。Public Finance Quarterly,15(2),123-137。  new window
會議論文
1.Wu, P. L. Crystal、Yang, C. C.(2005)。Auditing with Tagging。  new window
研究報告
1.Alm, J.、Mckee, M.(2003)。Tax Compliance as a Coordination Game。Atlanta, GA。  new window
圖書
1.Cowell, Frank A.(1990)。Cheating the Government: The Economics of Evasion。Cambridge, MA:The MIT press。  new window
2.Pyle, David J.(1989)。Tax Evasion and the Black Economy。Tax Evasion and the Black Economy。New York, NY。  new window
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。  new window
其他
1.Erard, B.,Feinstein, J.(1994)。Econometric Models of Compliance and Enforcement: Reporting Behavior and Audit Selection Decisions。  new window
圖書論文
1.Slemrod, J.、Yitzhaki, S.(2002)。Tax avoidance, evasion and administration。Handbook of Public Economics。Amsterdam:North-Holland Publishing Co.。  new window
 
 
 
 
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