黑色经济与逃税行为的影响 [7]
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论文字数:2500论文编号:org201610040932571447语种:英语 English地区:英国价格:免费论文
关键词:黑色经济逃税assignment写作
摘要:本文是留学生assignment范文,主要内容是解释黑色经济的基本概念,并讲述逃税等地下经济的形式,收集相关变量对黑色经济过程中产生的影响等内容。
yer. (Panadés, 2001) concludes that results vary on basis of assumption made regarding penalties. Ricardian equivalence holds if penalties paid are fixed fraction of amount evaded. Otherwise ricardian equivalence fails to hold. Moreover, (Panadés, 2001) also views impact of tax rates on declared income to be dependent upon type of penalties.
(Cremer & Gahvari, 2000) examine fiscal competition with reference to tax evasion and its implications along with tax implications of tax harmonization policies. (Cremer & Gahvari, 2000) build argument that audits are less prevalent in symmetric countries and are below optimal rate. Moreover, tax harmonization policies have been suggested to force audit rates below optimal rate. (Cremer & Gahvari, 2000) believe that a country might turn from honest to evading in presence of integration and harmonization policies alone might make both symmetric and asymmetric countries worse off. (Cremer & Gahvari, 2000) view lowering of tax revenues as a consequence of tax competition and a prime concern which can lead to suboptimal public and social expenditures. So, authors are trying to focus on tax competition, its problems and fiscal coordination in presence of tax evasion. Authors suggest that tax base movement can occur among nations as economic integration increases mobility of people, goods and capital. As a consequence, each member tries to expand their tax base in a tax competition. (Cremer & Gahvari, 2000) argue that this process usually leads to suboptimal tax rates and public expenditure. So, authors suggest tax harmonization policies to reduce frictions and achieve efficiency. (Cremer & Gahvari, 2000) also propose that lower level jurisdictions can counter efficiency loss through policy coordination. As tax evasion has serious implications, it should not be ignored in this matter. Authors pinpoint fact that when tax evasion exists, tax revenues also depend on enforcement policies rather than tax rates alone. Hence, audit policy has been concluded as an important policy tool for tackling tax competition. So, authors suggest to harmonize both audit strategies and tax rates for sake of aversion of inefficiencies. (Cremer & Gahvari, 2000) restrict to indirect tax evasion for sake of removing complexities in their model of economic integration. (Cremer & Gahvari, 2000) conclude from results of their model that marginal cost of public funds magnifies in presence of tax evasion thus leading to lower provision of public goods. Secondly, authors also highlight possibility that a country can be honest in absence of economic integration while evading in case of openness. However, authors view this conclusion to reverse if countries coordinate their fiscal policies in presence of competition.
(Carillo & Pugno, 2004) talk about two stable equilibriums 'developed' and 'under developed'. Authors assert proposition of general model equilibrium that both unregistered & official labor are hired by firms and are not perfect substitutes. It is further stated that official labor's efficiency can be enhanced if there exists a large number of firms and entrepreneur's heterogeneous ability. The general equilibrium model according to review by authors focuses on effects of tax laws and public service provision on black economy and problems of segmented labor market, wage gap and unemployment. In perspective of factors discussed earlier, (Carillo & Pugno
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