Because of the miscellaneous tricks of people¡¦s tax evasion, the government worries about this problem from time immemorial. These topics for discussion relate to both government departments and people who have to pay taxes. Present scholars add public goods in personal policy decisions to get the reasonable conclusion. It means that personal tax evasion will increase with the income tax. But in the realistic society, the circumstances are not as simple as assumption before. Comparing the governmental examine cost and the progressive income tax rate with the conclusion worked out by previous documents, and discussing that could we get more justifiable result. Furthermore, we provide a foundation for the government to set up the financial policies.
This thesis indicates that both personal tax evasion and the quantity of public good will decrease when the government increases the proportion of the examine cost. It indeed reduces people¡¦s tax evasion by increasing the examine cost. However, it squeezes the quantity of public goods in the meantime. Therefore, how to get a balance on financial policies is a thoughtful issue for the government.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0612106-023011 |
| Date | 12 June 2006 |
| Creators | Liu, I-chih |
| Contributors | none, none, none |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0612106-023011 |
| Rights | not_available, Copyright information available at source archive |
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