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内生的成長モデルにおける脱税と経済成長
https://doi.org/10.18999/ecos.52.3.43
https://doi.org/10.18999/ecos.52.3.43ee199330-d0fc-4ad5-ac17-074984e4579e
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 | 2008-12-15 | |||||
タイトル | ||||||
タイトル | 内生的成長モデルにおける脱税と経済成長 | |||||
その他のタイトル | ||||||
その他のタイトル | Tax Evasion and Economic Growth in an Endogenous Growth Model | |||||
著者 |
加藤, 秀弥
× 加藤, 秀弥× KATO, Hideya |
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抄録 | ||||||
内容記述 | This paper presents an endogenous growth model with tax evasion where government expenditures affect production. An individual evades a tax so as to maximize his or her utility, the tax authority controls the detection probability to maximize net tax revenue, and the government chooses the income tax rate to maximize individuals’ utility. The main conclusions are as follows. First, the optical income tax rate with tax evasion is higher than that without tax evasion. Second, the rise in a cost parameter of detection for the tax evasion raises the income tax rate and the detection probability and lowers the growth rate. Third, the rise in the penalty for tax evasion lowers the income tax rate and the detection probability and raises the growth rate. | |||||
内容記述タイプ | Abstract | |||||
出版者 | ||||||
出版者 | 名古屋大学経済学会 | |||||
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.52.3.43 | |||||
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 52, 号 3, p. 43-56, 発行日 2004-12-25 |
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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/2237/10745 | |||||
識別子タイプ | HDL |