Title page for etd-0523117-165322


[Back to Results | New Search]

URN etd-0523117-165322
Author Ching-Yao Fu
Author's Email Address No Public.
Statistics This thesis had been viewed 5589 times. Download 913 times.
Department Economics
Year 2016
Semester 2
Degree Master
Type of Document
Language zh-TW.Big5 Chinese
Title The Underground Economy and Its Implication on Tax
Reform in Taiwan
Date of Defense 2017-06-09
Page Count 52
Keyword
  • consumption tax
  • DSGE model
  • underground economy
  • tax evasion
  • tax reform
  • Abstract The tax revenue-to-GDP ratio of Taiwan has gradually declined since 1995.
    Among various methods to raise tax revenues, this study focuses on increasing tax
    evasion penalty on the underground economy and increasing the consumption tax
    rate, which is often proposed in the literature of tax reforms. This paper finds that
    both methods can raise tax revenues, but have negative impact on total output, labor
    income, and investment. The former, however, has less negative macroeconomic
    effects than the latter, and increasing tax evasion penalty has additional benefits of
    shrinking the underground economy. Using the DSGE (dynamic stochastic general
    equilibrium) modeling approach, the paper assesses the underground economy and
    find that it is about 28.4%of total output in Taiwan.
    Advisory Committee
  • Juin-Jen Chang - chair
  • Chih-Yu Yang - co-chair
  • Shu-Chun S. Yang - advisor
  • Files
  • etd-0523117-165322.pdf
  • indicate access worldwide
    Date of Submission 2017-06-23

    [Back to Results | New Search]


    Browse | Search All Available ETDs

    If you have more questions or technical problems, please contact eThesys