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.
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.
出处
《统计研究》
CSSCI
北大核心
2004年第3期61-64,共4页
Statistical Research
基金
广东省哲学社会科学规划项目"地下经济对国家经济安全影响的数量分析"
批准号为"0 2C90"
