2024-03-29T12:44:13Z
https://nagoya.repo.nii.ac.jp/oai
oai:nagoya.repo.nii.ac.jp:00011303
2023-11-13T01:37:55Z
659:853:854:1219
脱税の理論的研究
Theoretical Studies of Tax Evasion
加藤, 秀弥
Kato, Hideya
open access
This paper reviews theoretical studies of tax evasion. This review is mainly organized by topics such as tax evasion behavior of taxpayers, interaction between taxpayers and tax authority(government), and the effects of tax evasion on economic growth. After discussing a basic model of Allingham and Sandmo(1972), we introduce how this theoretical model has been extended in various directions. Lastly, we also shed light on the future challenges of the theoretical studies of tax evasion.
名古屋大学大学院経済学研究科
2010-03-25
jpn
departmental bulletin paper
VoR
https://doi.org/10.18999/ecos.57.4.225
http://hdl.handle.net/2237/13176
https://nagoya.repo.nii.ac.jp/records/11303
10.18999/ecos.57.4.225
0022-9725
経済科学
57
4
225
237
https://nagoya.repo.nii.ac.jp/record/11303/files/ecos_57_4_225.pdf
application/pdf
1.0 MB
2018-02-20