税收诱致性现金持有量模型因果性检验及对我国地下经济规模的估测

被引:13
作者
夏南新
机构
[1] 中山大学岭南学院经济管理系
关键词
地下经济; 税收; 现金; 因果性; 估测;
D O I
10.19343/j.cnki.11-1302/c.2004.03.013
中图分类号
F224 [经济数学方法];
学科分类号
0701 ; 070104 ;
摘要
Supposing the most of the underground economy is all to use cash transaction, the main reason of the existence and spread of the underground economy is in the tax rate that always is to occupy a higher level, because the one of the principal motives that the participators of the underground economy acquire illegal revenue is to evade a tax, a cash model of fitting goodness should draw into the tax rate that regards as the key independent variable.
引用
收藏
页码:61 / 64
页数:4
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