現行有關逃漏稅研究的國內外文獻，無論在理論推導或實證分析上，多集

中於非法的租稅逃漏（tax evasion）上，而忽略了另一種合法的減少稅

負的方法：租稅規避（tax avoidance）。本文乃將 Falkinger &

Walther (1991) 獎懲並行的制度與傳統的租稅逃避（tax aversion）理

論相結合，而以較嚴謹的方式分析聯合的個人租稅逃漏與租稅規避的選擇

行為，即所謂的租稅逃避行為。本文共分為四章十節，略述如下：第一章

為緒論，分為三節，分別說明研究動機與目的、研究範圍與方法及章節安

排。第二章為文獻回顧，分為三節，以國、內外文獻為探討單元，分別依

時間順序及研究範圍與方法，針對租稅逃漏、租稅規避與租稅逃避聯合決

策行為等三個領域的文獻作假設分析與結論整理，最後則做一小結。第三

章為獎懲並行的租稅逃避理論（ A Mixed Penalty- Reward Tax

Aversion Theory ），分為三節，第一節介紹獎懲並行的租稅逃避理論，

主要分成基本假設、模型設立、比較靜態分析和加入獎勵因素後的影響四

部份來討論。第二節乃以獎懲並行的租稅逃避模型與前章中所述較具代表

性的逃、避稅理論模型加以比較。最後則作一小結。第四章為結論，僅一

節。由於另一租稅減少途徑──租稅規避──的存在改變了許多僅討論租

稅逃漏文獻的結論。本文主要的結論是，除了查獲率和邊際懲罰率的變動

對申報所得和避稅所得佔總逃避所得的份額有明確的正向影響外，其他相

關變數如總所得、邊際稅率和邊際避稅成本的變動所造成的影響均不明確

；而邊際獎勵率的變動對申報所得的影響亦無法確定，然其對避稅所得佔

總逃避稅所得的份額卻造成（反直觀的）負面的效果。此外，提高獎勵率

是否提高或降低其他變數變動的效果，其答案亦無法肯定。這些發現表

示 Falkinger & Walther (1991) 對於採用獎勵制度的優點似乎有誇大之

嫌。

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