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題名:稅基侵蝕模型之探討--以Browning模型與A-S模型之比較為例
書刊名:亞太經濟管理評論
作者:王有康
出版日期:2017
卷期:20:2
頁次:頁53-72
主題關鍵詞:稅基侵蝕率隱匿成本隱匿所得租稅收入彈性Tax evasion rateConcealed costConcealment incomeElasticity of taxRevenue
原始連結:連回原系統網址new window
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  • 點閱點閱:1
期刊論文
1.Kreutzer, D.、Lee, D. R.(1986)。On Taxation and Understated Monopoly Profits。National Tax Journal,39,241-243。  new window
2.Browning, E. K.(1989)。Elasticities, Tax Rates and Tax Revenue。National Tax Journal,42(1),45-58。  new window
3.Allingham, Michael G.、Sandmo, Agnar(1972)。Income tax evasion: A theoretical analysis。Journal of Public Economics,1(3/4),323-338。  new window
4.Sandmo, A.(2005)。The theory of tax evasion: a retrospective view。National Tax Journal,58(4),643-663。  new window
5.Wang, L. F. S.(1990)。Tax Evasion and Monopoly Output Decisions with Endogenous Probability of Detection。Public Finance Quarterly,18(4),480-487。  new window
6.Wang, L. F. S.、Conant, J. L.(1988)。Corporate Tax Evasion and Output Decisions of the Uncertain Monopolist。National Tax Journal,41,479-482。  new window
7.Cremer, H.、Gahvari, Firouz(1995)。Uncertainty and Optimal Taxation: In Defense of Commodity Taxes。Journal of Public Economics,56(2),291-310。  new window
8.Saez, E.、Slemrod, Joel、Giertz, Seth H.(2012)。The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review。Journal of Economic Literature,50(1),3-50。  new window
9.Kreutzer, D.、Lee, D. R.(1988)。Tax Evasion and Monopoly Output Decisions: A reply。National Tax Journal,41,583-584。  new window
10.Davidson, C.、Martin, Lawrence W.、Wilson, John D.(2005)。Tax Evasion as an Optimal Tax Device。Economics Letters,86,285-289。  new window
11.Slemrod, J.、Yitzhaki, S.(2000)。Tax Avoidance, Evasion, and Administration。National Bureau of Economic Research Working Paper,7473,1-76。  new window
12.Clotfelter, Charles T.(1983)。Tax Evasion and Tax Rates: An Analysis of Individual Returns。The Review of Economics and Statistics,65(3),363-373。  new window
圖書
1.Arrow, K. J.(1970)。Essays in the Theory of Risking-bearing。Amsterdam:North-Holland。  new window
圖書論文
1.Webley, P.(2004)。Tax Compliance by Businesses。New Perspectives on Economic Crime。Cheltenham:Edward Elgar。  new window
 
 
 
 
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