脱税と品質 (山谷恵俊教授還暦記念号)
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概要
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Unless we take the tax evasion (by overstating costs or understating total revenue) into consideration, it would be easily shown that raising the profit tax rate could not raise the product quality and the output level of the monopoly. When the tax evasion is taken into consideration, however, raising the profit tax rate will raise the product quality and the output level. On the other hand, raising the profit tax rate could not decrease the rate of the overstated costs or the rate of the hidden proceeds. Raising the penalty rate for the tax evasion will decrease the rate of the overstated costs or the rate of the hidden proceeds. Raising the penalty rate, however, will also decrease the product quality and the output level.
- 大阪府立大学の論文
- 1990-03-14
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