簡易檢索 / 詳目顯示
| 研究生： |
王伊君 |
|---|---|
| 論文名稱： |
公司稅制下廠商的生產與逃漏稅決策 Corporate tax, the output and tax evasion decision of firm |
| 指導教授： | 翁堃嵐 |
| 學位類別： |
碩士
Master |
| 系所名稱： |
社會科學學院 - 財政學系 Department of Public Finance |
| 論文出版年： | 2010 |
| 畢業學年度： | 98 |
| 語文別： | 中文 |
| 論文頁數： | 27 |
| 中文關鍵詞： | 公司稅 、逃漏稅 、中立性 、分離性 、獨立性 |
| 相關次數： | 點閱：242 下載：100 |
| 分享至: |
| 查詢本校圖書館目錄 查詢臺灣博碩士論文知識加值系統 勘誤回報 |
在文獻上探討的租稅制度多採用利潤稅制，但在實際的經濟體系中，廠商所實際面對的稅制係公司稅制而非利潤稅制。有鑑於此，本文旨在探討公司稅制下廠商的產出與逃漏稅決策是否仍然具有可分離或獨立的性質，並探究其背後的原因和經濟意義。文中主要的發現如下：與利潤稅制不同的是，不論是獨占廠商或是寡占廠商，公司稅制均不具中立性。然而，在浮報一定比率的勞動成本時廠商的產出和逃漏稅決策仍然具備可分離性；而在浮報一定金額的勞動成本時則產出決策和逃漏稅決策則具備獨立性質。
第一章、緒論 1
第二章、文獻回顧 3
第三章、傳統理論模型 6
第四章、廠商浮報一定比例勞動成本之逃漏稅決策 9
4.1 獨占廠商模型 9
4.2 寡占廠商模型 13
第五章、廠商浮報一定金額勞動成本之逃漏稅決策 17
5.1 獨占廠商模型 17
5.2 寡占廠商模型 18
第六章、結論 20
參考文獻 21
翁堃嵐、吳家恩(2009), “查核不確定下廠商之生產與逃漏決策”《經濟研究》,45(1),1-9。
郭虹瑩、翁堃嵐(2007), “公司稅、租稅逃漏與最適出口貿易政策”《經濟論文》,35(1),33-54。
Allingham, M. G. and A. Sandmo（1972）, “Income Tax Evasion: A Theoretical Analysis” , Journal of public Economics,1, 323-338.
Auerbach, A. J （1983）, “Taxation, corporate financial policy and the cost of capital” , Journal of Economic Literature,21, 905-940.
Auerbach, A. J （1984）, “Taxes, firm financial policy and the cost of capital: An empirical analysis” , Journal of Public Economics,23, 27-57.
DeAngelo Ronald W (1980) , “Optimal capital structure under corporate and
personal taxation” , Journal of financial economics, 8, 3-29.
Gordon R. H. (1985) , “Taxation of corporate capital income: tax revenues versus tax distortions” , The Quarterly Journal of Economics, 100, 1-27.
Harberger, A. C. (1962), “The incidence of the corporation income tax” , Journal of Political Economy, 70, 215-240.
Helliwell, J. F. (1976), Aggregate Investment: Selected Readings, Penguin, Harmondsworth.
Hovakimian A., Opler T. , Ttiman S. (2009) , “The Debt-Equity Choice” , Journal of Financial and Quantitative Analysis , 36, 1-24.
King, M. A.（1974）, “Taxation and the cost of capital” , Review of Economics Studies,41, 21-35.
Kreutzer, D. and D.R. Lee（1986）, “On Taxation and Understated Monopoly Profits” , National Tax Journal,39, 241-243.
Lee, K.（1998）,“Tax Evasion , Monopoly ,and Nonneutral Profit Taxes” , National Tax Journal ,51, 333-338.
MacKie-Mason, J. K. (1990) , “Do taxes affect corporate financing decisions” , The Journal of Finance,5, 1471-1493.
Mayer, C. (1986) , “Corporation tax,finance and the cost of capital” , The Review of Economic Studies ,53, 93-112.
McLure, C. E. (1975) , “General equilibrium incidence analysis: the Harberger model after ten years” , Journal of Public Economics,80, 56-82.
Mieszkowski, p. M. (1969) , “Tax incidence theory: the effects of taxes on the distribution of income” , Journal of Economic Literature,7, 1103-24.
Rajan R.G., Zingales L.(1995) , “What do we know about capital structure? Some evidence from international data” , The Journal of finance, 50, 1421-1460.
Sinn H. W. (1991) , “Taxation and the cost of capital: The" old" view, the" new" view, and another view” , Tax Policy and the Economy , 5, 25-54
Stiglitz, J. E. (1973) , “Taxation, corporate financial policy, and the cost of capital” , Journal of Public Economics,2, 1-34.
Titman S., Wessels R.(1988) , “The determinants of capital structure choice” ,
The Journal of finance, 43, 1-19.
Wang, L.F.S. and J.L. Conant（1988）,“Corporate Tax and Output Decisions of Uncertain Monopolist” , National Tax Journal, 41, 579-581.
Wang, L.F.S.（1990）,“Tax Evasion and Monopoly Output Decisions with Endogenous Probability of Detection” , Public Finance Quarterly, 18, 480-487.
Yaniv, G.(1995),“A note on the Tax-Evading Firm” , National Tax Journal, 48, 113-120.
Yaniv, G.(1996),“Tax Evasion and Output Decisions” , Public Finance Quarterly, 24, 501-505.
