完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.author | Sang-Ho Lee | |
| dc.date.accessioned | 2020-08-25T06:28:33Z | - |
| dc.date.available | 2020-08-25T06:28:33Z | - |
| dc.date.issued | 2006/04/01 | |
| dc.identifier.issn | issn16070704 | |
| dc.identifier.uri | http://dspace.fcu.edu.tw/handle/2376/2260 | - |
| dc.description.abstract | This note reexamines the model of tax evasion of the monopolistic firm with profit taxes by incorporating the firm’s strategic behavior for tax avoidance. It is shown that under certain conditions, the monopolist’s decisions on output and expenditure are no longer separable from the evasion decision and there is a trade-off between production efficiency and cost efficiency. We then derive the optimal profit tax rate to investigate some properties_x000D_ of profit taxation. | |
| dc.description.sponsorship | 逢甲大學 | |
| dc.format.extent | 10 | |
| dc.language.iso | 英文 | |
| dc.relation.ispartofseries | international journal of business and economics | |
| dc.relation.isversionof | Volume5,No.1 | |
| dc.subject | tax evasion|strategic expenditure|optimal profit taxation | |
| dc.title | Tax Evasion and Monopoly Output Decisions Revisited: Strategic Firm Behavior | |
| dc.type | 期刊篇目 | |
| 分類: | Volume05,No.1 | |
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