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題名：以未稽核所得申報資料推估短漏報所得
書刊名：經濟論文
作者：蘇建榮 引用關係／李顯峰 引用關係／吳世英 引用關係／翁堃嵐 引用關係
作者(外文)：Su, Jain-rong／Lee, Hsien-feng／Wu, Shih-ying／Ueng, Glen K. L.
出版日期：2011
卷期：39:2
頁次：頁215-243
主題關鍵詞：捐贈；所得來源；短漏報所得；所得稅稽核；Charitable contribution；Income source；Underreported income；Income tax audit
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(1) 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:1
  • 共同引用共同引用:25
  • 點閱點閱:125
期刊論文
1.陳明進(20060600)。稽徵機關稅務查核對營利事業短漏報所得之影響。經濟論文，34(2)，213-250。new window  延伸查詢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.Randolph, William C.(1995)。Dynamic income, progressive taxes, and the timing of charitable contributions。Journal of Political Economy，103(4)，709-738。  new window
4.吳文傑(20050300)。臺灣慈善捐贈的租稅誘因分析。經濟論文叢刊，33(1)，97-111。new window  延伸查詢new window
5.LIn, E.、Wu, Shin-Ying.(2007)。Lottery Expenses and Charitable Contributions-Taiwan's Experience。Applied Economics，39，2241-2251。  new window
6.Andreoni, James、Erard, Brian、Feinstein, Jonathan(1998)。Tax Compliance。Journal of Economic Literature，36(2)，818-860。  new window
7.Feenberg, D.(1987)。An Tax Price Models Really Indentified: The Case of Charitable Giving。National Tax Journal，40(4)，629-633。  new window
8.Christian, C.(1994)。Voluntary Compliance with Individual Income Tax: Results from the1998 TCMP Study。The IRS Research Bulletin，1500，35-42。  new window
9.Duncan, B.(1999)。Modeling Charitable Contributions of Time and Money。Journal of Public Economics，72，213-242。  new window
10.Feldman, N.、Slemrod, J.(2007)。Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns。Economic Journal，117，337-352。  new window
11.Kroszner, R. S.、Stratmann, T.(1998)。Interest-Group Competition and the Organization of Congress: Theory and Evidence from Financial Services' Political Action Committees。American Economic Review，88(5)，1163-1187。  new window
12.Lyssiotou, P,、Pashardes, P.、Stengos, T.(2004)。Estimates of the Black Economy Based on Consumer Demand Approaches。Economic Journal，114，622-640。  new window
13.Pissarides, C. A.、Weber, G.(1989)。An Expenditure-Based Estimate of Britain's Black Economy。Journal of Public Economics，39(1)，17-32。  new window
14.Schneider, F.、Enste, D. H.(2000)。Shadow Economies: Size, Causes and Consequences。Journal of Economic Literature，38，77-114。  new window
15.Schuetze, H.(2002)。Profiles of Tax Non-Compliance Among Self-Employed in Canada: 1969-1992。Canadian Public Policy，28(2)，219-238。  new window
16.Slemrod, J.(1994)。Fixing the Leak in Okun's Bucket: Optimal Tax Progressivity When Avoidance Can Be Controlled。Journal of Public Economics，55(1)，41-51。  new window
17.Tanzi, V.(1983)。The Underground Economy in the United States: Annual Estimates 1930-1980。IMF Staff Papers，30(2)，283-305。  new window
會議論文
1.羅時萬、楊建成(2008)。誰繳納台灣的所得稅?。台北。  延伸查詢new window
2.Loayza, N. V.(1996)。The Economics of the Informal Sector: A Simple Model and Empirical Evidence from Latin America45，129-162。  new window
研究報告
1.Johansson, E.(2000)。An Expenditure-Based Estimation of Self-Employment Income Underreporting in Finland。Helsinki。  new window
2.La, Porta, R.、Shleifer, A.(2008)。The Unoffical Economy and Economic Development。  new window
學位論文
1.張隆宏(2002)。台灣綜合所得稅之實證研究。國立台北大學。new window  延伸查詢new window
圖書
1.Clotfelter, C. T.(1982)。Federal Tax Policy and Charitable Giving。IL。  new window
2.Johnson, S.、Kaufman, D.、Shleifer, A.(1997)。The Unofficial Economy in Transition。Brookings Papers on Economic Activity。Washington, DC。  new window
圖書論文
1.Rice, E. M.(1992)。The corporate tax gap: Evidence on tax compliance by small corporations。Why People Pay Taxes: Tax Compliance and Enforcement。University of Michigan Press。  new window
 
 
 
 
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