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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. 53(1)

動学的フレームワークにおける脱税分析

https://doi.org/10.18999/ecos.53.1.73
https://doi.org/10.18999/ecos.53.1.73
92be34d6-64a7-439c-8413-c8ed81bc15a9
名前 / ファイル ライセンス アクション
ecos_53_1_73.pdf ecos_53_1_73.pdf (1.2 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2008-12-16
タイトル
タイトル 動学的フレームワークにおける脱税分析
その他のタイトル
その他のタイトル Tax Evasion Analysis in a Dynamic Framework
著者 加藤, 秀弥

× 加藤, 秀弥

WEKO 25212

加藤, 秀弥

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KATO, Hideya

× KATO, Hideya

WEKO 25213

KATO, Hideya

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抄録
内容記述 We develop an overlapping-generations model in which individuals evade a labor income tax. It is assumed that there exist a positive correlation between the detection probability of the tax evasion in some period and the undeclared income of the previous period. We examine the effects of the labor income tax rate, the detection probability parameter and the penalty rate on the capital stock levels and the undeclared labor income. The main results are twofold. First, the rise in the detection probability parameter or the penalty rate increases the capital stock levels and the undeclared labor income in both the short-and long-run. Second, on the one hand, the rise in labor income tax rate decreases the capital stock levels and the undeclared labor income in the short-run; on the other hand, it decreases the undeclared labor income and may increase the capital stock levels in the long-run.
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.53.1.73
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 1, p. 73-84, 発行日 2005-06-30
フォーマット
application/pdf
著者版フラグ
値 publisher
URI
識別子 http://hdl.handle.net/2237/10766
識別子タイプ HDL
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