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題名:推估臺灣綜合所得稅所得申報逃漏狀況之研究
書刊名:財稅研究
作者:邱瑾凡徐偉初韓幸紋 引用關係楊子霆羅光達 引用關係
出版日期:2019
卷期:48:2
頁次:頁77-95
主題關鍵詞:綜合所得稅所得申報租稅逃漏逃漏稅
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:9
期刊論文
1.Randolph, William C.(1995)。Dynamic income, progressive taxes, and the timing of charitable contributions。Journal of Political Economy,103(4),709-738。  new window
2.Allingham, Michael G.、Sandmo, Agnar(1972)。Income tax evasion: A theoretical analysis。Journal of Public Economics,1(3/4),323-338。  new window
3.Feldman, N. E.、Slemrod, J.(2007)。Estimating tax noncompliance with evidence from unaudited tax returns。Economic Journal,117(518),327-352。  new window
4.蘇建榮、李顯峰、吳世英、翁堃嵐(20110600)。以未稽核所得申報資料推估短漏報所得。經濟論文,39(2),215-243。new window  延伸查詢new window
5.Christian, C.(1992)。Compliance of sole proprietors--findings from 1988 TCMP, phase III, cycle 10。The IRS Research Bulletin,1500,23-28。  new window
6.Christian, C.(1994)。Voluntary compliance with the individual income tax: results from the 1988 TCMP Study。The IRS Research Bulletin,1500,35-42。  new window
7.Loayza, N. V.(1996)。The economics of the informal sector: A simple model and some empirical evidence from Latin America。Carnegie-Rochester Conference Series on Public Policy,45,129-162。  new window
8.Pissarides, C. A.、Wever, G.(1989)。An expenditure-based estimate of Britain's black economy。Journal of Public Economics,39(1),17-32。  new window
9.Klepper, Steven、Nagin, Daniel(1989)。The anatomy of tax evasion。Journal of Law, Economics, and Organization,5(1),1-24。  new window
10.Schuetze, H.(2002)。Profiles of Tax Non-Compliance Among Self-Employed in Canada: 1969-1992。Canadian Public Policy,28(2),219-238。  new window
研究報告
1.Baker, P.(1993)。Taxpayer compliance of the self-employed: estimates from household spending data。London。  new window
2.Johansson, E.(2000)。An Expenditure-Based Estimation of Self-Employment Income Underreporting in Finland。Helsinki。  new window
學位論文
1.張隆宏(2001)。台灣綜合所得稅之實證研究(博士論文)。國立臺北大學。new window  延伸查詢new window
2.邱瑾凡(2017)。以十大類所得相對逃漏可能推估我國綜所稅之逃稅程度(碩士論文)。國立政治大學。  延伸查詢new window
圖書
1.Clotfelter, Charles T.(1985)。Federal Tax Policy and Charitable Giving。University of Chicago Press。  new window
圖書論文
1.Reinhard, N.、Hofreither, M.、Schneider, F.(1989)。The consequences of progressive income taxation for the shadow economy: Some theoretical considerations。The Political Economy of Progressive Taxation。Berlin:Springer。  new window
 
 
 
 
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