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Taxpayer, Tax Evader, and Income Taxation
https://doi.org/10.18999/ecos.52.4.155
https://doi.org/10.18999/ecos.52.4.155e444fcb7-9c2b-4f39-ad70-9616f554a9f0
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 | 2008-12-16 | |||||
タイトル | ||||||
タイトル | Taxpayer, Tax Evader, and Income Taxation | |||||
言語 | en | |||||
著者 |
MORITA, Keisuke
× MORITA, Keisuke |
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アクセス権 | ||||||
アクセス権 | open access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
抄録 | ||||||
内容記述 | This paper analyzes the number of tax evaders by focusing on the individual's moral stigma which implies the feeling of guilt accompanying tax evasion. When the income tax rate rises, we conclude that the number of tax evaders increases even if the amount of tax evasion per capita shrinks. | |||||
言語 | en | |||||
内容記述タイプ | Abstract | |||||
出版者 | ||||||
言語 | ja | |||||
出版者 | 名古屋大学大学院経済学研究科 | |||||
言語 | ||||||
言語 | eng | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
出版タイプ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
ID登録 | ||||||
ID登録 | 10.18999/ecos.52.4.155 | |||||
ID登録タイプ | JaLC | |||||
ISSN(print) | ||||||
収録物識別子タイプ | PISSN | |||||
収録物識別子 | 0022-9725 | |||||
書誌情報 |
ja : 経済科学 巻 52, 号 4, p. 155-160, 発行日 2005-03-25 |
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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/2237/10762 | |||||
識別子タイプ | HDL |