在华外资企业逃避税行为的福利效应研究
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上海财经大学学报 2012 年 第 14 卷第 03 期, 页码：61 - 68
摘要
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摘要
本文通过对企业逃避税行为的一般均衡模型的构建,求解出最优均衡解并进一步分析了影响逃避税行为的因素。基于中国数据,对外资企业逃避税行为的社会福利效应进行经验实证,通过内外资企业逃避税因素的弹性比较,指出可通过提高稽查率,控制税率的方式有效地降低外资企业逃避税行为的社会福利损失,处罚率的提高对抑制外资企业逃避税行为作用不明显。
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[2]Cowell,F.A.Tax sheltering and the cost of evasion[J].Oxford Economic Papers,1990,42(1):231-243.
[3]Fullerton,D.and M.Karayannis.Tax evasion and the allocation of capital[J].Journal of public economics,1994,55(2):257-278.
[4]Cebula,R.J.Impact of income-detection technology and other factors on aggregate income tax evasion:The case of the United States[J].Quarterly review,2001,8:401-416.
[5]Slemrod,J.and S.Yitzhaki Tax avoidance,evasion and administration[M].Handbook of public economics3,2002,1423-1470.
[6]Chiarini,B.,F.Busato,et al.Equilibrium Implications of Fiscal Policy with Tax Evasion[J].InternationalReview of Law and Economics,2011,(11).
引用本文
侯敬雯, 毛程连. 在华外资企业逃避税行为的福利效应研究[J]. 上海财经大学学报, 2012, 14(3): 61–68.
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