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租税回避に対するペナルティの賦課方法と所得税政策 : 動学的不整合性問題
https://doi.org/10.18999/ecos.53.2.91
https://doi.org/10.18999/ecos.53.2.912825817a-c3f9-42f6-b7f6-d798c70cf73e
名前 / ファイル | ライセンス | アクション |
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2008-09-11 | |||||
タイトル | ||||||
タイトル | 租税回避に対するペナルティの賦課方法と所得税政策 : 動学的不整合性問題 | |||||
その他のタイトル | ||||||
その他のタイトル | The Method of Penalty for Tax Evasion and Income Tax Policy : Time Inconsistency Problem | |||||
著者 |
森田, 圭亮
× 森田, 圭亮× MORITA, Keisuke |
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抄録 | ||||||
内容記述 | Studies of tax evasion are roughly classifiable into two types based on model construction. One structure has a penalty structure imposed on undeclared income. The other type posits a penalty structure imposed on evaded taxes. This study is intended to investigate the influence of different penalty structure on income tax policy by comparing our results with those of Batina (1999), which examined the time inconsistency problem of income tax policy with capital income-tax evasion by assuming that a penalty is imposed on the undeclared income. We reexamine the problem by assuming that a penalty is imposed on the evaded taxes. | |||||
内容記述タイプ | Abstract | |||||
出版者 | ||||||
出版者 | 名古屋大学大学院経済学研究科 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.18999/ecos.53.2.91 | |||||
ID登録タイプ | JaLC | |||||
ISSN(print) | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 0022-9725 | |||||
書誌情報 |
経済科学 巻 53, 号 2, p. 91-98, 発行日 2005-09-30 |
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フォーマット | ||||||
application/pdf | ||||||
著者版フラグ | ||||||
値 | publisher | |||||
URI | ||||||
識別子 | http://hdl.handle.net/2237/10507 | |||||
識別子タイプ | HDL |