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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.53.1.7392be34d6-64a7-439c-8413-c8ed81bc15a9
名前 / ファイル | ライセンス | アクション |
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ecos_53_1_73.pdf (1.2 MB)
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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 | 動学的フレームワークにおける脱税分析 | |||||
言語 | ja | |||||
その他のタイトル | ||||||
その他のタイトル | Tax Evasion Analysis in a Dynamic Framework | |||||
言語 | en | |||||
著者 |
加藤, 秀弥
× 加藤, 秀弥× KATO, Hideya |
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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 | 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. | |||||
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 | |||||
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.53.1.73 | |||||
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 53, 号 1, p. 73-84, 発行日 2005-06-30 |
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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/2237/10766 | |||||
識別子タイプ | HDL |