Payments Pattern and Shadow Economy: Evidence from Taiwan, South Korea, Japan and Singapore

• Main Authors: Chia-Yu Hsu, 許家毓
• Other Authors: Hsien Feng Lee
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/5885ry

碩士 === 國立臺灣大學 === 經濟學研究所 === 106 === Information technologies and innovations in finanacial markets have increased electronic payment systems.Cashless payment becomes a crucial part transactions because it will be recorded. Therefore, cashless payment can hinder tax evasion. Using the sample data from year 2008 to 2015 of Taiwan, South Korea, Japan and Singapore, our reserch shows that : cashless payments including credit and debit card are negatively related to tax evasion. Then, if ten more card transations per capita per year are associated with 19.5 percentages points smaller shadow economics. Therefore, withdrawing cash at ATMs will foster the tax evasion. If ten more ATM withdrawls per capita per year are ssociated with 7.9 percentages points larger shadow economics and one thousand dollars more in cash withdrawls per capita per year is associated with three percentages points lager shadow economics.