查核不確定下廠商之生産與逃漏決策

Tax Evasion and Output Decisions with Uncertain Detection

翁堃嵐(K. L. Glen Ueng) ； 吳家恩(Chiaen J. Wu)

《經濟研究》 45卷1期 (2009/01) Pp. 1-9

https://doi.org/10.29765/TEI.200901.0001

摘要

本篇短文主要論證逃漏稅的經濟體系下利潤稅制對廠商之生產與逃漏決策之影響。傳統文獻認爲在廠商爲風險趨避者的逃漏稅經濟體系下，課徵利潤稅對廠商的生產決策仍具有中立性，而且廠商的生產與逃稅決策具備可分離性，這個結論在隨機查核機制下相當具有頑強性。然而本文發現：在引入核定金額的不確定性之情況下，利潤稅對廠商的生產決策不具中立性，而且廠商的生產與逃稅決策不具獨立性及可分離性。

關鍵字

利潤稅 ； 中立性 ； 逃漏稅 ； 隨機查核機制

並列摘要

It is a conventional view that the profit tax has no impact on the output level and that firms' decisions in tax evasion and production are separable under a random audit scheme. With uncertain detection of tax fraud, we reexamine the issues of neutrality and separability. We can show that the profit tax is not necessarily neutral; meanwhile, the properties of independence and separability may not present.

並列關鍵字

Profit Tax ； Tax Neutrality ； Tax Evasion ； Random Audit Scheme

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