黑色经济与逃税行为的影响 [8]
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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。
, 2004) conduct a detailed analysis on relationship between underground economy and underdevelopment. The results from (Carillo & Pugno, 2004) Show that correlation between extent of black economy and the burden of tax is ambiguous. Authors view black practices to be more prevalent in less developed nations. (Carillo & Pugno, 2004) conclude that atleast on equilibrium is exhibited when there is heterogeneity in size of firms and a low degree of regularization can be upheld by the smallest firms.
Results of study further indicate that degree of regularization depends on entrepreneur's ability to evade taxes and firm population. (Carillo & Pugno, 2004) further categorized two equilibria as 'good' and 'bad'. By good equilibrium, authors mean that a large number of productive firms exists with low regularization. While bad means opposite where underdevelopment is fate. (Carillo & Pugno, 2004) also indicate a positive correlation between stage of economic development and extent of underground economy.
The Theory of Budget Deficit 预算赤字理论
(Woo, 2003) takes into account 57 developed and developed nations to examine budget deficit difference based on sociopolitical and economic factors. Author states that budget deficits have been a persistent and rising phenomenon from last three decades and many countries have rapidly accumulated public debt. Author further states on basis of review of (Barro, 1979) that deficits are expected to be high when government spending is temporarily high. However, author believes that this neoclassical theory of debt is hard to reconcile because of enormous deficits and extensive variations among countries. (Woo, 2003) defines purpose of his study to determine variables affecting public deficits. (Woo, 2003) divides variables into three kinds of structural determinants that are political factors, social polarization and institutional factors. Political factors include political stability, government fragmentation and political institutions. Income inequality and ethnic divisions constitute social polarization factors while budgetary procedures, bureaucratic efficiency and democracy make up institutional factors. After assessing different theories of deficits on basis of 40 different variables (Woo, 2003) concludes income inequality, lack of central authority, sociopolitical instability and a large size of cabinet to most important variables and negatively linked with public surplus.
(Haan & Sturm, 1997) also worked on political and determinants of budget deficit along with government expenditure. Their analysis was based on OECD countries with view that political and institutional interplay can affect national policy formation. (Haan & Sturm, 1997) also focused on debt accumulation like (Woo, 2003) however, their scope was narrower and restricted to OEDC countries. (Haan & Sturm, 1997) believe that conflict among agents can lead to increased difficulty in cutting deficits. Authors use game theory to support their argument by highlighting that cooperation among large number of players is not easy. Based on review of past research, authors posit that deficits are difficult to handle in coalition governments as both parties have power to veto any cuts in spending or increase in taxes. (Haan & Sturm, 1997) conclude to disagree with (Roubini & Sachs, 1988) and suggest power dispersion contains some errors and is not relevant to
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