@article{oai:nagoya.repo.nii.ac.jp:00008756,
 author = {森田, 圭亮 and MORITA, Keisuke},
 issue = {2},
 journal = {経済科学},
 month = {Sep},
 note = {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.},
 pages = {91--98},
 title = {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},
 volume = {53},
 year = {2005}
}