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  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 52(4)

Taxpayer, Tax Evader, and Income Taxation

https://doi.org/10.18999/ecos.52.4.155
https://doi.org/10.18999/ecos.52.4.155
e444fcb7-9c2b-4f39-ad70-9616f554a9f0
名前 / ファイル ライセンス アクション
ecos_52_4_155.pdf ecos_52_4_155.pdf (491.5 kB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2008-12-16
タイトル
タイトル Taxpayer, Tax Evader, and Income Taxation
著者 MORITA, Keisuke

× MORITA, Keisuke

WEKO 25207

MORITA, Keisuke

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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.
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 eng
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.52.4.155
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 4, p. 155-160, 発行日 2005-03-25
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
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