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首页> 外文期刊>The Singapore economic review >FACTORS AFFECTING TAX EVASION: DO INTEREST RATE AND REGIONAL EFFECTS MATTER?
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FACTORS AFFECTING TAX EVASION: DO INTEREST RATE AND REGIONAL EFFECTS MATTER?

机译：影响避税的因素：利率和区域影响是否重要？

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摘要

This paper empirically investigates the relationship among the tax evasion and local disposal income, unemployment rate and demographic variables by using 20 municipalities in Taiwan with the official interior, latest, and wider range of panel data over the period from 1998 to 2011. The main findings support the positive impact of disposal income on tax evasion, while unemployment rate has a negative impact. Among the interest rate effect models, if policy-makers want to hinder the extension of tax evasion, they should reduce the interest rate. Furthermore, government not only applies fiscal policy but also applies monetary policy for improving tax evasion. In our regional effect model, we have found evidence on a positive impact of the demographic structure variables on tax evasion except social expenditure of local government. We have also found clear evidence on the positive impact in South and East areas on tax evasion in the regional effect model. Moreover, both interest rate and regional factors have an influence on tax evasion.
机译：本文以台湾20个直辖市，1998年至2011年的官方内部数据，最新数据和范围更广的面板数据为依据，通过实证研究了逃税与地方处置收入，失业率和人口统计学变量之间的关系。主要发现支持可支配收入对逃税的正面影响，而失业率则具有负面影响。在利率效应模型中，如果政策制定者想阻止逃税行为的扩大，他们应该降低利率。此外，政府不仅运用财政政策，而且还运用货币政策来改善逃税行为。在我们的区域效应模型中，我们发现了有关人口结构变量对逃税的积极影响的证据，除了地方政府的社会支出。在区域效应模型中，我们还发现了明显的证据，表明南部和东部地区对逃税产生了积极影响。此外，利率和地区因素都对逃税产生影响。

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