查詢結果分析
來源資料
頁籤選單縮合
題 名 | 考慮社會責任下獨佔廠商的生產與逃漏稅決策=Tax Evasion and Monopoly Output Decisions in the Presence of Corporate Social Responsibility |
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作 者 | 吳朝欽; 顏志達; | 書刊名 | 農業與經濟 |
卷 期 | 46 2011.06[民100.06] |
頁 次 | 頁85-101 |
分類號 | 567.01 |
關鍵詞 | 租稅中立性; 逃漏稅; 廠商的社會責任; Tax neutrality; Tax evasion; Corporate social responsibility; |
語 文 | 中文(Chinese) |
中文摘要 | 本文將廠商的社會責任納入Wang and Conant(1988)的模型架構中,重新探討廠商生產與逃漏稅決策兩者之間是否具有可分離性。經由模型的推導分析,我們發現三項主要的結果:其一,在社會責任的考量下,廠商的生產與逃漏稅決策不再具有可分離性,而是具有Edgeworth互補性。其二,當政府提高稽查率或懲罰率,不必然能夠嚇阻廠商的逃漏稅行為。最後,當廠商的社會責任動機提高時,則會同時減少產出水準與逃稅數額。 |
英文摘要 | This paper revisits monopolists' profit tax evasion by taking corporate social responsibility into account. It is shown that: (i) the monopolistic firm's evasion and production decisions are complements in the Edgeworth sense; (ii) the deterrent effects of the penalty rate and the audit probability on tax evasion are ambiguous when monopolistic firms possess a social responsible motive; and (iii) an increase in the monopolistic firm's social responsibility leads to decreases in both its output production and tax evasion. |
本系統中英文摘要資訊取自各篇刊載內容。