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拉佛曲線之研究--拉佛曲線與租稅逃避--

觀察近年來一些工業化國家「稅收與稅率反向變動」的情形,彷佛落入「拉佛曲線」(Laffer Curve)負斜率的地方;為探求拉佛曲線在租稅理論基礎上的可信度,乃引發研究本文之動機。
二、研究方法:
本文以Yunker(1986)的單一部門新古典模型為基礎,首次將「租稅逃避」的概念加入模型中,重新檢視在租稅逃避行為存在的前提下,稅收的稅率彈性之變化。此外,本文根據Lucas-Rapping(1970) 之有關長期與短期總合勞動供給彈性之實證研究結果,將拉佛曲線區分為「長期拉佛曲線」和「短線拉佛曲線」,與Buchanan and Lee(1982)依「需求理論」所導出之長期和短期拉佛曲線,得以相互對映。
實證分析部分,本文以我國近二十年來的綜所稅為對象,利用時間序列分析,迴歸估計綜所稅的稅收方程式,以期瞭解綜所稅稅收的稅率彈性之正、負符號及大小;並由稅收方程式中分離出「未逃避租稅的比例」(?) 與「有效稅率」(t?),進而瞭解租稅逃漏與租稅規避對綜所稅稅基的影響。
三、研究發現:
本文將Yunker(1986)的模型修正之後發現,在租稅逃避的情況下,儘管生產要素的供給並不富於彈性,亦有可能使經濟體系落入拉佛曲線負斜率的地方。此外,本文導出稅率彈性較大的長期拉佛曲線,和稅率彈性較小的短期拉佛曲線,顯示長期下較有利於政府稅收的最大比。
我國綜所稅的實證結果發現,綜所稅的稅率彈性為正,且長期下(恆定狀態)的稅率彈性較短期內為大。至於租稅逃避的情形顯示,我國近二十年來綜所稅的有效稅率平均不到5%,稅基侵蝕不可不謂嚴重。 / Beck, John H., “AN ANALYSIS OF THE SUPPLY-SIDE EFF-ECTS OF TAX CUTS IN IS-LM MODEL”, National Tax Journal vol.32(December 1979).493-499
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SIMPLE ANALYTICS” ,Economic Inquiry vol.20(July 1982),344-354.
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Identiferoai:union.ndltd.org:CHENGCHI/B2002004587
Creators湯國斌, TANG, GUO-BIN
Publisher國立政治大學
Source SetsNational Chengchi University Libraries
Language中文
Detected LanguageEnglish
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