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題名:逃稅人將所得轉移至海外的經濟效果分析
書刊名:東亞論壇
作者:王有康
作者(外文):Wang, Yu-kun
出版日期:2017
卷期:497
頁次:頁17-28
主題關鍵詞:核課期間稅基侵蝕率隱匿成本隱匿所得Assessment periodTax evasion rateConcealment costUnderreporting income
原始連結:連回原系統網址new window
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  • 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:4
  • 點閱點閱:1
期刊論文
1.Chen, Hung-Ju、Hsu, Chen-Min(2006)。Current Account, Capital Formation and Terms of Trade Shocks: A Revisit of the Harberger-laursen-metzler Effect。Journal of Economics,88(2),179-201。  new window
2.林華德、李顯峰(19951100)。稅式支出與國際規範性租稅準則之研究。財稅研究,27(6),33-47。new window  延伸查詢new window
3.林華德、李顯峰(19960100)。稅式支出與國際規範性租稅準則之研究。財稅研究,28(1),72-96。new window  延伸查詢new window
4.Bayar, Ali、Frank, Max(1987)。The Erosion of Different Tax Bases。Public Finance,42(3),341-356。  new window
5.Browning, E. K.(1989)。Elasticities, Tax Rates and Tax Revenue。National Tax Journal,42(1),45-58。  new window
6.Gale, William G.(1999)。The Required Tax Rate in a National Retail Sales Tax。National Tax Journal,52(3),443-457。  new window
7.Gauthier, Bernard、Mark, Gerovitiz(1997)。Revenue erosion through exemption and evasion in Cameroon, 1993。Journal of Public Economics,64(3),407-424。  new window
8.Alm, James、Bahl, Roy、Murray, Matthew N.(1991)。Tax Base Erosion in Developing Countries。Economic Development and Cultural Change,39(4),849-872。  new window
9.Kolm, Ann Sofie、Nielsen, SØren Bo(2008)。Under-Reporting of Income and Labor Market Performance。Journal of Public Economic Theory,10(2),195-217。  new window
10.Arindam, Das-Gupta、Gang, Irg N.(2000)。Decomposing Revenue Effects of Tax Evasion and Tax Structure Changes。International Tax and Public Finance,7(2),177-194。  new window
11.Cowell, Frank A.、Gordon, James P. F.(1988)。Unwillingness to Pay: Tax Evasion and Public Good Provision。Journal of Public Economics,36(3),305-321。  new window
12.Nieplet, Dirk(2005)。Timing Tax Evasion。Journal of Public Economics,89(9/10),1611–1637。  new window
13.Frederiksen, A.、Graversen, E.、Smith, N.(2005)。Tax evasion and work in the underground sector。Labour Economics,12,613-618。  new window
14.Chen, Been-Lon(2003)。Tax Evasion In A Model of Endogenous Growth。Review of Economic Dynamics,6(2),381-403。  new window
15.Cremer, H.、Gahvari, F.(1993)。Tax evasion and optimal commodity taxation。Journal of Public Economics,50,261-275。  new window
16.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
17.Cremer, H.、Gahvari, Firouz(1995)。Uncertainty and Optimal Taxation: In Defense of Commodity Taxes。Journal of Public Economics,56(2),291-310。  new window
18.Bruce, Neil、Turnovsky, Stephen J.(1999)。Budget Balance, Welfare, and the Growth Rate: "Dynamic Scoring" of the Long-Run Government Budget。Journal of Money, Credit and Banking,31(2),162-186。  new window
19.Alm, James、Sennoga, Edward B.(2010)。Mobility, Competition, and the Distributional Effects of Tax Evasion。National Tax Journal,63(4),1055-1084。  new window
20.Atkinson, A. B.(2009)。Giving overseas and public policy。Journal of Public Economics,93,647-653。  new window
21.Snow, Arthur、Warren, Ronald S. Jr.(2005)。Tax evasion under random audits with uncertain detection。Economics Letters,88,97-100。  new window
22.Davidson, Carl、Martin, Lawrence、Wilson, John Douglas(2007)。Efficient black markets?。Journal of Public Economics,91,1575-1590。  new window
23.Davidson, Carl、Martin, Lawrence W.、Wilson, John Douglas(2007)。Tax evasion as an optimal tax device。Economics Letters,86,285-289。  new window
24.Dharmapala, Dhammika(2008)。What problems and opportunities are created by tax havens?。Oxford Review of Economic Policy,24(4),661-679。  new window
25.Dubin, J. A.、Graetz, M. J.、Wilde, L. L.(1992)。State Income Tax Amnesties: Causes。The Quarterly Journal of Economics,107,1057-1070。  new window
26.Feige, E. L.、McGee, R. T.(1983)。Sweden's Laffer Curve: Taxation and the Unobserved Economy。Scandinavian Journal of Economics,85,499-519。  new window
27.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
28.Barro, Robert J.(1990)。Government Spending in a Simple Model of Endogenous Growth。Journal of Political Economy,98(5),S103-S125。  new window
研究報告
1.曾巨威(2002)。各項租稅稅基侵蝕之全面檢討。財政部國庫署。  延伸查詢new window
2.林惠玲、陳正倉(2007)。我國現行稅式支出報告增列加值型與非加值型營業稅可行性之研究。  延伸查詢new window
3.李顯峰(2008)。針對所得稅與營業稅之外,其他各稅稅式支出報告可行性進行研究。  延伸查詢new window
4.孫克難、何金巡、林世銘、陳韻如(2001)。兩稅合一後產業租稅政策之研究。臺北:中華經濟研究院。  延伸查詢new window
學位論文
1.葛克昌(1978)。租稅規避之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
2.游于萱(2003)。稅基侵蝕與動態拉佛效果(碩士論文)。國立政治大學。  延伸查詢new window
圖書
1.羅清俊(2007)。社會科學研究方法。臺北:威仕曼。  延伸查詢new window
2.石計生、羅清俊、曾淑芬、邱曉婷、黃慧琦(2003)。社會科學研究與SPSS資料分析:台灣資料庫的應用。臺北:雙葉書廊。  延伸查詢new window
3.許振明(2006)。總體經濟分析。臺北市:科大文化事業股份有限公司。  延伸查詢new window
4.黃登源(1998)。應用迴歸分析。華泰文化事業公司。  延伸查詢new window
5.黃俊英、林震岩(1994)。SAS精析與實例。台北:華泰。  延伸查詢new window
6.高安邦(2002)。政治經濟學。台北:五南圖書出版公司。  延伸查詢new window
7.Dillman, Don A.(2000)。Mail and internet surveys: The tailored design method。John Wiley & Sons, Inc.。  new window
 
 
 
 
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