地下經濟與稅基侵蝕之研究

Underground Economy and Tax Evasion

王有康(Yu-Kun Wang)

地下經濟 ； 稅基侵蝕 ； 租稅道德 ； 隱匿成本 ； 易物交易 ； Underground economy ； Tax evasion ； Tax ethics ； Concealed cost ； Barter

東亞論壇

488期（2015 / 06 / 01）

71 - 90

繁體中文

地上經濟活動逃稅行為與地下經濟活動逃稅行為不同，地上經濟活動逃稅指人們指從事政府核備的生產以及消費活動，但是規避法律規定應繳納的租稅；地下經濟活動指人們所從事的經濟活動並未經過政府事先核備，故又稱灰色經濟，從事地下經濟活動主要目的在於避免被稅捐單位課稅。本文主要分兩大部分，第一部分設定一個同時納入地上經濟與地下經濟之效用函數，並將公共財依地上與地下經濟權重區分，探討納稅人地下經濟所得申報與租稅遵循率之間的關係，並在查到被處罰的機率條件下分析納稅人地下經濟所得的最適參與率。第二部分探討稅率提高是否造成地下經濟勞動人口比例上升，最後發現主要關鍵因素決定於納稅人財富或所得增加後對於相對風險趨避程度的態度。

Ground economic activities differ from underground economic activities on taxpayer's Behavior. The tax evasion manner of ground economic activities interpreted as people engaged in production and consumption activities whereas government consented to, but avoided taxation which shall collect. Thus, underground economic activities, which known as gray economy, mean people engaged in economic activities without prior permission from tax collector. Individuals engaged in underground economic activities mostly aimed at passing the burden of taxation by tax collector. In this paper, we assume the basic assumption of the model through a log ground and underground utility function. Again extending audit costs, concealed costs and public goods into our system. Under our assumption, we derive the optimal relationship between representative individual's evasion and tax rate. Furthermore, examine optimal income reporting and tax compliance problem .Finally, we show that whether a increase in tax rate caused the underground economic activities increase in the proportion of the labour force, mainly determined by the representative taxpayer's attitude to avoid increasing relative risk levels of wealth. Thus the government is more likely to be able to use underground economic market to implement optimal tax scheme.

1. Alm, James,Bahl, Roy,Murray, Matthew N.(1991).Tax Base Erosion in Developing Countries.Economic Development and Cultural Change,39(4),849-872.
2. Alm, James,Sennoga, Edward B(2010).Mobility, Competition, and the Distributional Effects of Tax Evasion.National Tax Journal,62(4),1055-1084.
3. Arindam, Das-Gupta,Gang, Irg N(2000).Decomposing Revenue Effects of Tax Evasion and Tax Structure Changes.International Tax and Public Finance,7(2),177-194.
4. Barro, Robert J.(1990).Government Spending in a Simple Model of Endogenous Growth.Journal of Political Economy,98(5),103-120.
5. Bayar, Ali,Frank, Max(1987).The Erosion of Different Tax Bases.Public Finance,42(3),341-356.
6. Browning, Edgar K(1989).Elasticities, Tax Rates, & Tax Revenue.National Tax Journal,42(1),45-58.
7. Bruce, N.,Turnovsky, S.J.(1999).Budget Balance, Welfare, and the Growth Rate: "Dynamic Scoring " of the Long-Run Government Budget.Journal of Money, Credit, and Banking,42(2),162-186.
8. Chen, Been-Lon(2003).Tax Eevasion in a Model of Endogenous Growth.Reviewl of Economic Dynamics,6,381-403.
9. Chen, Hung-Ju,Hsu, Chen-Min(2006).Current Account, Capital Formation and Terms of Trade Shocks: a Revisit of the Harberger-Laursen-Metzler Effect.Journal of Economics,88(2),179-201.
10. Clotfelter, Charles T(1983).Tax Evasion and Tax Rates:An Analysis of Individual Returns.Review of Economics and Statistics,65(3),363-373.
11. Cowell, F. A(1990).Cheating The Government: The Economics of Evasion.Cambridge, MA:The MIT Press.
12. Cowell, F. A.,Gordon, J. P. F.(1988).Unwillingness to Pay: Tax Evasion and Public Good Provision.Journal of Public Economics,36,305-21.
13. Cowell, Frank A.,Gordon, James P.F.(1988).Tax Evasion and Public Good Provision.Journal of Public Economics,36,305-321.
14. Cremer, H.,Gahvari, F.(1995).Uncertainty and Optimal Taxation: In Defense of Commodity Taxes.Journal of Public Economics,56,291-310.
15. Feige, E.,McGee, R.(1983).Sweden's Laffer Curve: Taxation and the Unobserved Economy.Scandinavian Journal of Economics,85,499-519.
16. Frederiksen, A.,Graversen, E.,Smith, N.(2005).Tax evasion and work in the underground sector.Labour Economics,12,613-618.
17. Gauthier, Bernard,Mark, Gerovitiz(1997).Revenue Erosion through Exemption and Evasion in Cameroon, 1993.Journal of Public Economics,64(3),407-424.
18. Gordon, Roger H.,Nielsen, Soren Bo(1997).Tax Evasion In an Open Economy: Value-Added vs.Income Taxation.Journal of Public Economics,66,173-197.
19. Hamilton, J(1987).Optimal Wage and Income Taxation with Wage Uncertainty.International Economic Review,28,373-388.
20. Hammar, Henrik,Jagers, Severker C.,Nordblom, Katarina(2005).Tax Evasion and the Importance of Trust.Journal of Socio-Economics,38(2),238-245.
21. Hildreth, W. Bartley,Richardson, James A.(1999).Handbook on taxation.New York:Marcel Dekker.
22. Ihrig, J.,Moe, K. S.(2004).Lurking in the Shadows: The informal Sector and Government Policy.Journal of Development Economics,73,541-557.
23. Jung, Young H,Snow, Arthur,Trandel, Gregory A.(1994).Tax Evasion and the Size of the Underground Economy.Journal of Public Economic Theory,54,391-402.
24. Kolm, Ann Sofie,Nielsen, sØren Bo(2008).Under-Reporting of Income and Labor Market Performance.Journal of Public Economic Theory,10(2),195-217.
25. Lee, Kangoh(2001).Tax Evasion and Self-Insurance.Journal of Public Economics,81,73-81.
26. Macho-Stadler,Olivella,Perez-Castrillo(1999).Tax Amnesties in a Dynamic Model of Tax Evasion23.Journal of Public Economic Theory,1(4),439-463.
27. McDanial, Paul R,Surrey, Stanley S.(1985).Tax Expenditures.Cambridge, Massachusett:Havard University Press.
28. McLaren, John(1998).Black Markets and Optimal Evadable Taxation.The Economic Journal,108,665-679.
29. Michele, bernasconi(1998).Tax Evasion and Order of Risk Aversion.Journal of Public Economics,67,123-134.
30. Nieplet, Dirk(2005).Timing Tax Evasion.Journal of Public Economics,89,611-1637.
31. Stinespring, John Robert(2011).Dynamic Scoring Tax Evasion,and the Shadow Economy.Public Finance Review,39(1),50-74.
32. Surrey, Stanley S,McDaniel, Paul R.(1976).Tax Incentives as an Instrument for Achievement of Governmental Goals.Netherlands:Kluwer.
33. Torgler , Benno,Schneider, Friedrich(2009).The Impact of Tax Morale and Institutional Quality on the Shadow Economy.Journal of Economic Psychology,30,439-463.
34. Trandel, Greg,Snow, Arthur(1999).Progressive Income Taxation and the Underground Economy.Economics Letters,62,217-222.
35. Varian, H.R(1980).Redistributive Taxation as Social Insurance.Journal of Public Economic Theory,14,49-68.
36. Watson, Harry(1985).Tax Evasion and Labor Market.Journal of Public Economic Theory,27,231-246.