本研究採用行政院主計處所編印之九十四年度與九十八年度台灣地區家庭收支調查報告資料，以兩階段最小平方法探討哪些家戶特徵因素會影響消費支出與食物支出，並透過模型中部分變數之係數估計值，以支出基礎法，對所得短報程度進行估算，來探討我國自雇家戶所得低報之概況。
文中將樣本數分為自雇者家戶與受雇者家戶並設虛擬變數，再分類為白領工作人員與藍領工作人員兩種類別的家戶，同時以消費為基礎與以食物為基礎兩種不同情況下，分別估計自雇家戶所得短報的差異。在94年以消費支出為基礎的估計之下，白領自雇家戶合理的所得平均短報中點大約是1.36，而藍領自雇家戶則是1.34；98年則分別是1.14與1.27。至於以食物支出為基礎的估計下，94年白領自雇家戶是1.29，而藍領自雇家戶則是1.07；98年度分別是1.97與1.39。因此，本研究的推估認為我國家戶94年之申報所得約為實際所得的76% - 85%；98年自雇家戶申報所得則為實際所得的61% - 83%。
研究結果支持我們對於自雇者家戶相對受雇者家戶而言會隱瞞其實際收入的假設，且98年度之結果較94年度嚴重，研究雖未得到自雇家戶所得短報相當嚴重的情形，但是可以肯定短報情形之存在。

This research adopted The Survey of Family Income and Expenditure of Taiwan of 2005 an 2009 published by Directorate General of Budget, Accounting and Statistics. We evaluated what household characteristic factors will influence consumption expenditure and food expenditure by using the two-stage least squares methods. Based on the expenditure-based approach, the degrees of income underreporting are calculated from part of estimated coefficients in the regression models. Then the overview of income underreporting for self-employment households in Taiwan is discussed.
In this study, the sample is divided into the self-employed and employed households, which is also set as a dummy variable. We further classify these two households for white-collar and blue-collar workers. Then based on two different cases, which are consumption-based case and food-based case, the income underreporting of self-employed households is estimated based on the assumption that the employed households would honestly report income.
In the case of consumption-based estimation, the results show that the average real income was about 1.36 times of reporting income for white-collar self-employed households, and about 1.34 times for blue-collar self-employed households in 2005. These figures became respectively 1.14 times and 1.27 times in 2009. Under the case of food-based estimation, it was 1.29 times for white-collar self-employed households, and 1.07 times for blue-collar self-employed households in 2005. These figures were 1.97 times and 1.39 times respectively in 2009. Therefore, this study concluded that the observed household income in 2005 is around 76% - 85% of real household income, and that is 61% - 83% in 2009.

These results supported our hypothesis that the self-employed households have much more possibilities to conceal their real income, and the underreporting result in 2009 was more serious than that in 2005. Although our research did not show the problem of income underreporting in Taiwan is very serious when compared with other studies, the problem of income underreporting in Taiwan dose exist in our study.

第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 6
第三節 研究架構 7
第二章　文獻回顧 8
第一節 租稅逃漏 8
第二節 地下經濟 11
第三節 實際所得 14
第三章 研究方法 18
第四章 資料來源與變數說明 24
第一節 資料來源 24
第二節 變數說明與基本統計量 26
第五章 實證結果分析 34
第一節 支出分析 34
第二節 所得短報範圍計算 42
第六章 結論與建議 47
第一節 結論 47
第二節 未來研究方向 48
參考文獻 50
附錄一　94年完整基礎敘述統計量 52
附錄二　98年完整基礎敘述統計量 54

中文部分：
行政院主計處（2005），九十四年家庭收支調查報告。
李庸三、錢釧燈（1991），台灣地區地下經濟之探討，臺灣銀行季刊，第42卷第2期，頁281-327。
李貳連、莊文沂、呂光和、莊文寬、陳隆華（2004），我國與主要國家所得分配之比較，行政院主計處自行研究報告。
林恭正、蔡玲玉（2009），所得分配與租稅政策，財稅研究，第41卷第1期，頁75-100。
胡恒彰（2005），台灣地下經濟與有效稅率非對稱性之實證研究，逢甲大學財稅研究所碩士論文。
張文騰（2009），移轉收支對臺灣各區域歷年所得分配影響之探討，國立台北大學財政學研究所碩士論文。
曾巨威（2010, 9月27日），社論－正視台灣所得分配統計的困境，工商時報。
鄧哲偉（2002），我國地下經濟規模變動之研究，國立中山大學公共事務管理研究所碩士論文。
戴韻珊（2004），台灣地下經濟之探討¬－MIMIC模型之應用，國立中正大學國際經濟研究所碩士論文。
謝育婷（2007），我國勞動所得租稅負擔之探討，國立台北大學財政學研究所碩士論文。
蘇建榮、李顯峰、吳世英、翁堃嵐（2010），以未稽核所得申報資料推估短漏報所得，第11屆全國實證經濟學研討會。


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