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A novel surface rough MOF-based metal affinity Cu-MOF nanomaterial was prepared to analyze Hb in complex biological samples.

In recent years, the risk from environmental pollution caused by chloramphenicol (CAP) has emerged as a serious concern worldwide, especially for the co-selection of antibiotic resistance microorganisms simultaneously exposed to CAP and salts. In this study, the multistage contact oxidation reactor (MCOR) was employed for the first time to treat the CAP wastewater under the co-existence of CAP (10-80 mg/L) and salinity (0-30 g/L NaCl). The CAP removal efficiency reached 91.7% under the co-existence of 30 mg/L CAP and 10 g/L NaCl in the influent, but it fluctuated around 60% with the increase of CAP concentration and salinity. Trichococcus and Lactococcus were the major contributors to the CAP and salinity shock loads. Furthermore, the elevated CAP and salinity selection pressures inhibited the spread of CAP efflux pump genes, including cmlA, tetC, and floR, and significantly affected the composition and abundance of antibiotic resistance genes (ARGs). As the potential hosts of CAP resistance genes, Acinetobacter, Enterococcus, and unclassified_d_Bacteria developed resistance against high osmotic pressure and antibiotic environment using the efflux pump mechanism. The results also revealed that shifting of potential host bacteria significantly contributed to the change in ARGs. Overall, the co-existence of CAP and salinity promoted the enrichment of core genera Trichococcus and Lactococcus; however, they inhibited the proliferation of ARGs. KEY POINTS: • Trichococcus and Lactococcus were the core bacteria related to CAP biodegradation • Co-existence of CAP and salinity inhibited proliferation of cmlA, tetC, and floR • The microorganism resisted the CAP using the efflux pump mechanism.

Vulvar lichen sclerosus (VLS) is a chronic inflammatory disease initially involving anogenital areas. Noninvasive assessment is essential for precise management in VLS. We aim to analyze high-frequency ultrasound (HFUS) features and correlate HFUS with histopathological changes.Forty patients with histopathologically confirmed VLS lesions were retrospectively identified from August 2020 to September 2021. The clinical manifestations, dermoscopic images as well as both 20 and 50 MHz HFUS images were assessed. HFUS assessment included epidermal morphology, hypoechoic dermal band thickness, and hypoechoic dermal band internal echo. We compared HFUS images with histopathology, and Pearson's correlation coefficient was used to assess the relationship between hypoechoic dermal band thickness and histopathological depth.Hypoechoic dermal band was present in 100% (40/40) VLS lesions. There was a significant linear positive correlation between the histopathological depth and corresponding hypoechoic dermal band thickness, with a Pearson correlation coefficient of 0.685 (p 0.001). Besides, 95% (38/40) lesions revealed smooth epidermis, and the internal echo of hypoechoic dermal band was assessed as homogeneous in 60% (24/40) and inhomogeneous in 40% (16/40) lesions.HFUS characteristics, as well as measurable hypoechoic dermal band thickness, may provide valuable information in the precise diagnosis and the treatment monitoring of VLS.

Basically, tax evasion is a gamble taken by private agents and limited “public-sector”. It is rather difficult to get accurate information about the extent of underground economy activities in the goods and labour market, because all individuals engaged in those activities wish not to be identified. Undoubtedly, engaging in the research can be considered as a scientific passion for knowing the unknown. To explore the relationship among economic growth, tax rate, debt, consumer price index and tax revenue. This study differs from the traditional methodology. We adopt SUR-OLS method and Threshold approach for estimating the response of economic growth on total tax revenue,direct tax revenue and indirect tax revenue in Taiwan from 1991-2020. This paper further discusses the response of total tax, direct tax and indirect tax to the fluctuation of tax rate. We show that as the tax rate is between 12.59% and 13%, the increase of income leads to the decrease instead of the increase for direct tax revenue, resulting in serious tax base erosion. That is, the relationship between GDP and TTR presents a Nshaped relationship. However, indirect tax does not exist any tax rate threshold effect, On the other hand, with the increase of GDP, indirect tax revenue also increases.

Melanocytic nevi (MN) can be classified into three subtypes according to the depth of the nests of nevus cells which is important for management. High-frequency ultrasound (HF-US) can clearly reveal the lesion size, contour, depth, and internal structures. However, the HF-US studies of MN according to subtypes are limited. We aimed to describe the HF-US features of MN and explore its value in accurate classification.This retrospective study was conducted from January 2018 to November 2019. Eighty-five patients with MN were included and examined by 50 and 20 MHz HF-US. The HF-US features were recorded including morphological flatness, depth, shape, boundary, internal echogenicity, hyperechoic spots, lateral acoustic shadow, posterior echoic patterns, mushroom signs, and straw-hat signs. Each image was evaluated by two physicians independently, and the consistency was tested.Eleven lesions could not be detected by HF-US. The rest 74 lesions underwent ultrasonic analysis. MN appeared as strip-shaped or oval, hypoechoic areas localized in the epidermis and dermis under ultrasonography. A strong consistency between HF-US and dermoscopy of determining the lesion depth was achieved (κ = 0.935, p 0.001). The hyperechoic spots were found in 57.6% intradermal nevi. The mushroom signs were seen in 34.8% intradermal nevi, and the straw-hat signs were seen in all the compound nevi.MN can be correctly classified using HF-US, and it had a strong correlation with dermoscopic and clinical classification. HF-US could further reveal the internal morphological features of MN, which may support more precise classification and management.

The authors have requested that this preprint be removed from Research Square.

Electrochemical processes, especially for anode and cathode coupling processes, are promising and energy efficient for wastewater treatment. In this study, three single processes (electrocoagulation (EC), electro-catalytic oxidation (ECO), and E-peroxone) and their corresponding anode and cathode coupling processes (EC coupled with E-peroxone (ECP) and ECO coupled with E-peroxone (ECOP)) were employed for drilling wastewater treatment. Under similar current density, removal efficiency and first order kinetic constant for the single process followed the orders of EC > E-peroxone > ECO. The coupled ECP process had higher removal efficiency and current efficiency than that of coupled ECOP process. However, the removal efficiency and current efficiency for coupled ECP process were only slightly higher than that of EC process with the synergistic factor for COD removal of 0.78 for ECP process, indicating the poor synergistic effect for drilling wastewater treatment and negligible assistance of oxidation for coagulation, which was also verified by a process-based model. The EC process might play a dominant role in the ECP process for drilling wastewater treatment. Alternatively, these results provide us a clue that the EC process as a pretreatment process might significantly improve the treatment efficiency for the subsequent E-peroxone process, which was also implied by the experimental results and kinetic constants for the sequential EC–E-peroxone process. This study also highlights that a single, coupled, and sequential process should be adopted according to water quality and components of the wastewater to achieve high removal efficiency and current efficiency.

Since 1991, China has implemented two significant tax reforms. The first reform, in 1994, was a large-scale adjustment of the tax distribution system between the central and local governments, and the second reform, in 2012, replaced business tax with value-added tax. Also, the size of China’s underground economy decreased from 13.55% in 1995 to 12.30% in 2016. The paper presents an evaluation of the effect of the two tax reforms and the existing underground economy on GDP growth in China. GDP is defined as explained variable, the explanatory variables include: the ratio of declared income to actual income, the change of concealed income, and the influence of tax rate change on declared income and concealed income. According to the tax reform in 1994 and 2012, two dummy variables are set respectively. In methodology, this paper uses Simultaneous equations model, SUR-OLSs and Slutsky identity. Our estimation is based on the official statistics of China National Bureau of Statistics in the period from 1991 to 2019. In empirical analysis, we decomposed tax changes into tax rate effect (change of budget constraint slope) and income effect (change of tax liability), then analyzed the impact of tax elasticity on GDP growth. The empirical results demonstrate that both the 1994 tax reform and 2012 tax reform have had a positive impact on GDP, with high statistical significance respectively. The results also confirm that the increase of tax rate leads to the increase of hidden income, which eventually leads to the decrease of GDP. The offered methodology can also be applied to most countries for time series analyses. For citation Wang Y.K., Zhang L. Underground economy and GDP growth: Evidence from China’s tax reforms. Journal of Tax Reform. 2021;7(1):87–107. DOI: 10.15826/jtr.2021.7.1.092 Article info Received December 15, 2020; Revised February 26, 2021; Accepted March 15, 2021

Dixon [1] defines subterranean economy(SE) as a mixture of nonmarket economic activities, including home production, prohibited production and distribution of proscribed substances and legal market activities that are concealed for reasons such as tax-evasion. Whilst the existence of SE in most countries. Up to now there are lack of consensus on the appropriate methodology for estimating its turning point. This paper seeks to shorten this gap by using Kuznets approach to analyze this results. We take China as a study case and incorporate some relevant parameters such as GDP, money supply, tax burden ratio to capture all potential dependent variable responses to relevant independent variables change, and further explore whether there exists inverse-U shaped or Kuznets curve (KC) relation between GDP and total tax revenue.

Though tax amnesties (TAs) are considered as a policy tool to increase revenue for governments, they have generated some puzzles. To solve the puzzles of TA we should not ignore the behavioural aspects of delinquent taxpayers. In this paper, we focus on a relatively neglected but important area of the TA literature. Considering that people who participate in tax amnesty policy (TAP) may not honestly report the whole amounts of evaded tax, thus they commit a secondary tax evasion. We indicate that even considering the risk of abstaining from TA and incurring possible uncertainty of tax evasion penalties, participating in a TA provides a higher level of utility for the delinquent taxpayers. Also, due to a secondary tax evasion usually accompanying with TA, we show that during the initial assessment period of a TAP the tax revenue drastically increases and when the assessment period is approaching the tax revenue stably declines and ultimately converges to a fixed value. Furthermore, we show that if delinquent taxpayers participate in the TAP and the penalties are larger than the expected tax revenue of the government, it increases the tax revenue without reducing the welfare of other taxpayers, so as to achieving Pareto improvement.

For a long time, governments of all countries have attached great importance to the development of underground economic activities. The reason is that the characteristics of the underground economy are hidden and the information disclosure is not sufficient, which not only distorts the economic data indicators, but more importantly, the existence of the underground economy has led to the loss of a large amount of tax base, affecting the long-term economic development of the country. Whether raising the tax burden rate boosts the tax revenue or expand the scale of the underground economy. In this paper, we use Kuznet Tax Curve (KTC) method to analyze the relationship between GDP and TTR/DTR/ITR. We find that the tax base erosion rate of indirect tax is lower than that of direct tax. In addition, we explore the relationship among economic growth, tax rate and tax revenue and adopt SUR-OLS method and Threshold approach to estimate the response of economic growth on total tax revenue(TTR), direct tax revenue(DTR) and indirect tax revenue (ITR) in Taiwan from 1991-2020. Our empirical research shows that when DTR tax rates are between 12.59% and 13%, an increase in income leads to a decrease, not an increase, in DTR, leading to severe tax base erosion. That is, the relationship between GDP and DTR presents a N-shaped relationship. However, ITR does not exist any tax rate threshold effect. Obviously, with the increase of GDP, ITR also increases. This reflects that the difference of tax structure between direct tax and indirect tax plays a key role in the relationship between tax rate and tax base erosion.

Carbon emissions exacerbate global climate change. Transitioning away from coal is a cost-effective path to a low-carbon economy. Although many articles have considered the issue of manufacturers' production and emission of pollution. Few papers have discussed the impact of environmental tax and fuel tax on the cost of environmental degradation. This paper seeks to fill this gap by developing a theoretical model to discuss the relationship between environmental pollution and economic growth. Furthermore, in order to support the theoretical results and testify the relationship between carbon emissions and taxation, we take South Africa as a case for discussing the effect of environmental taxation and fuel levy on firms' carbon emissions. We show that the impact of environmental taxes on carbon dioxide emissions is greater than that of fuel taxes on carbon dioxide emissions. In addition, we find that the GDP level of South Africa is on the left of the inflection points of Kuznets Curve. In other words, the current growth of South Africa's economy is at the cost of worsening the environmental degradation.

Under the background of rapid urbanization, the degradation of urban river water environment and ecological function in the Taihu Lake Basin has become increasingly prominent. Consequently, it is particularly important to systematically assess urban river habitat. This study referred to and corrected the British Urban River Survey evaluation system. Based on the characte-ristics of urban rivers in the Taihu Lake Basin, we established the evaluation system of stretch habitat quality index (SHQI) of urban river stretches and analyzed the urban river habitat status and spatial variation in the Taihu Lake Basin. The results showed that the SHQI values of the 50 river stretches ranged between 8 and 21, with 3 river stretches classified as "excellent" habitat level, 6 as "good", 27 as "moderate", 9 as "poor", and 5 as "very poor". The vegetation index in urban river habitats in the Taihu Lake Basin was good, whereas that of the physical habitat and material index were bad. The overall ranking of habitats was Zhenjiang: Huzhou: Hangzhou: Jiaxing: Suzhou: Wuxi: Changzhou. There were significant differences in physical habitats, material indices and pollution indices among different cities. The main stream and the tributary section significantly differed in the material index and pollution index, but not significant for SHQI. The evaluation system constructed in this study reflected the current situation of urban river habitats in the Taihu Lake Basin, and could provide guidance for ecological restoration of urban rivers.快速城市化背景下,太湖流域城市河流水环境与生态功能退化问题日益突出,系统开展城市河流生境评价尤为重要。本研究参考和修正了英国城市河流调查评价体系,基于太湖流域城市河流特点,构建了太湖流域城市河段生境质量指数(SHQI)评价体系,分析太湖流域城市河流生境现状及空间差异。结果表明: 50 个河段的SHQI值介于8～21,3个河段的SHQI值为好,6个为较好,27个为一般,9个为较差,5个为差。太湖流域城市河流生境中植被指数情况较好,物理生境、材质指数情况较差。生境总体状况在空间上表现为镇江:湖州:杭州:嘉兴:苏州:无锡:常州,各城市的物理生境、材质指数与污染指数存在显著差异。干流河段与支流河段的SHQI值无显著差异,但干流河段与支流河段的材质指数和污染指数差异显著。本研究构建的评价体系较好地反映了太湖流域城市河流生境现状,可为城市河流生态修复工作提供参考。.

We have read with great interest the accepted manuscript of the meta-analysis performed by Huang, et al. titled “A functional polymorphism rs10830963 in melatonin receptor 1B associated with the risk of gestational diabetes mellitus” published online in the 2019 December 6 issue of Bioscience Reports (https://doi.org/10.1042/BSR20190744). We do agree with the authors’ final conclusion that such a meta-analysis should eventually confirm that the MTNR1B rs10830963 G allele is significantly associated with increased risk of gestational diabetes mellitus (GDM) development in pregnant populations with Asian and European ancestry. However we have surprisingly found that our genetic association study (PLoS One (2017), https://doi.org/10.1371/journal.pone.0169781) was included in this meta-analysis, but with mistakenly calculated odds ratios (OR). Therefore we would suggest to use the correct OR values based on our original publication that were already indicating a high genetic effect size for the MTNR1B rs10830963 risk variant on GDM development.

The I-S-A-type classification scheme for granites has been widely used to identify potential sources and the tectonic setting of granitic magmatism. Recent geochemical studies have shown that most granites are derived from a mixture of mantle and crustal sources, and that granitic magmatism contribute to generation and differentiation of the continental crust. However, the origin of granites with transitional affinities remains unclear, along with their role in the growth and differentiation of the continental crust. In this contribution, the ca. 91 Ma Bozhushan biotite granites in the southwestern Cathaysia Block, China, are characterized by high abundance of high-field-strength elements (HFSEs), with Zr + Nb + Ce + Y > 350 ppm and 10000*Ga/Al > 2.6, which are features typical of A-type granites. However, biotites in the Bozhushan granites are compositionally distinct from those of typical A- and S-type granites. Decreasing P2O5 contents with increasing SiO2 contents are consistent with an I-type rather than a S-type granite. Petrographic observations and geochemical data suggest that the Bozhushan granites have transitional I-A-type affinities. The Bozhushan granites contain remarkably evolved isotopic compositions, with eNd(t) = −9.2 to −8.0 and eHf(T) = −9.8 to −7.3, which are slightly lower than values for Late Cretaceous Baiyunshan alkaline igneous rocks. The Bozhushan granites have the low Y/Nb and Yb/Ta ratios, which are similar to the Baiyunshan alkaline igneous rocks, and continental alkaline basalts from the East African Rift and eastern China, ocean island basalts, and A1-type granitoids. Geochemical data indicate that the Bozhushan granites were likely generated by high-temperature melting of a hybrid source containing underplated alkaline igneous rocks and Precambrian basement rocks. Although the Bozhushan granites have crustal isotopic compositions, our data indicate that these granites also represent the formation of new crust. Thus, granites with transitional I-A-type affinities, such as the Bozhushan granite, have a role in the generation of continental crust.

The melatonin receptor 1B (MTNR1B) polymorphism rs10830963 C>G has been reported to be associated with the risk of gestational diabetes mellitus (GDM) with inconsistent results. To clarify the effect of the polymorphism on the risk of GDM, a meta-analysis therefore was performed. Pooled OR with its corresponding 95%CI was used to estimate the strength of the association. Totally 14 eligible studies with a number of 5033 GDM patients and 5614 controls were included in this meta-analysis. Results indicated that the variant G allele was significantly associated with an increased GDM risk (CG vs. CC: OR = 1.25, 95% CI = 1.11−1.40, P < 0.001; GG vs. CC: OR = 1.78, 95% CI = 1.45−2.19, P < 0.001; G vs. C: OR = 1.33, 95% CI = 1.21−1.47, P < 0.001). In the stratified analysis by ethnicity, similar results were found in Asians (CG vs. CC: OR = 1.15, 95%CI = 1.02−1.28, P = 0.020; GG vs. CC: OR = 1.52, 95% CI = 1.23−1.89, P < 0.001; G vs. C: OR = 1.23, 95% CI = 1.10−1.37, P < 0.001) and in Caucasians (CG vs. CC: OR = 1.40, 95% CI = 1.16−1.70, P < 0.001; GG vs. CC: OR = 2.21, 95% CI = 1.54−3.17, P < 0.001; G vs. C: OR = 1.47, 95% CI = 1.24−1.73, P < 0.001). FPRP and TSA analyses confirmed findings support that the rs10830963 G allele increases the risk of GDM, and further functional experimental studies are warranted to explore and clarify the potential mechanism.

Background Aberrant miRNAs expression regulates the occurrence and progression of a variety of cancers, including oral squamous cell carcinoma (OSCC). This study aims to illustrate the potential effects of miR-454/nuclear receptor subfamily 3 group C member 2 (NR3C2) on the biological behaviors of OSCC cells. Methods GEO database was applied to detect and analyze the expression of miR-545 and NR3C2 in OSCC tissues. Two OSCC cell lines including CAL27 and Tca-83 were utilized to determine the function of miR-454/NR3C2 on OSCC cells biological behaviors. miR-454 and NR3C2 expressions were regulated by miR-454 mimic/inhibitor and pcDNA3.1-NR3C2/si-NR3C2, respectively. Cells biological behaviors were evaluated by cell proliferation, colony formation, and transwell assays. Results The data collected from GEO database indicated that miR-454 expression was upregulated in OSCC tissues; however, the expression of NR3C2 assumed a downward trend. In vitro experiments, the expression trend of miR-454 in OSCC cell lines was consistent with that of the trend in tissues, and the OSCC cells growth and movement abilities significantly decreased after miR-454 depletion. Through co-transfection experiments, we explored that the abilities of OSCC cell proliferation, colony formation, invasion, and migration obviously reduced after miR-454 depletion, but these phenomena were mitigated to some extent after NR3C2 silencing. Conclusion The study illustrates that miR-454 acts as an active regulator to facilitate OSCC cells growth, colony formation, invasion, and migration by targeting NR3C2, which may afford a novel perspective and possibility for the targeted treatment of OSCC.

OBJECTIVE: To study the clinical value of serum neuroglobin in evaluating hypoglycemic brain injury in neonates. METHODS: A total of 100 neonates with hypoglycemia were enrolled as subjects. According to amplitude-integrated EEG (aEEG) findings and/or clinical manifestations, they were divided into symptomatic hypoglycemic brain injury group (n=22), asymptomatic hypoglycemic brain injury group (n=37) and hypoglycemic non-brain injury group (n=41). The three groups were compared in terms of blood glucose, duration of hypoglycemia, levels of neuroglobin and neuron-specific enolase (NSE), and modified aEEG score. The correlation of neuroglobin with NSE and modified aEEG score was analyzed. The receiver operating characteristic (ROC) curve was plotted. RESULTS: Compared with the asymptomatic hypoglycemic brain injury and hypoglycemic non-brain injury groups, the symptomatic hypoglycemic brain injury group had significantly lower blood glucose and modified aEEG score, significantly higher neuroglobin and NSE levels, and a significantly longer duration of hypoglycemia (P < 0.05). Compared with the hypoglycemic non-brain injury group, the asymptomatic hypoglycemic brain injury group had significantly lower blood glucose and modified aEEG score, significantly higher neuroglobin and NSE levels, and a significantly longer duration of hypoglycemia (P < 0.05). Neuroglobin was positively correlated with NSE and duration of hypoglycemia (r=0.922 and 0.929 respectively; P < 0.05) and negatively correlated with blood glucose and modified aEEG score (r=-0.849 and -0.968 respectively; P < 0.05). The areas under the ROC curve of neuroglobin, NSE and modified aEEG score were 0.894, 0.890 and 0.941 respectively, and neuroglobin had a sensitivity of 80.8% and a specificity of 95.8% at the optimal cut-off value of 108 mg/L. CONCLUSIONS: Like NSE and modified aEEG score, serum neuroglobin can also be used as a specific indicator for the assessment of brain injury in neonates with hypoglycemia and has a certain value in clinical practice.

Electrocoagulation (EC) coupled with E-peroxone process (ECP) was a promising and cost-effective integrated technology for shale gas fracturing flowback water (SGFFW) treatment. In this study, the ECP process was comprehensively compared with two sequential processes (EC followed by E-peroxone (EC-E-peroxone) and E-peroxone followed by EC (E-peroxone-EC)) to elucidate the synergistic effect of this coupled process. In EC-E-peroxone process, COD decreased by 89.2%, while COD decreased by 82.5% for 180 min in E-peroxone-EC process. However, COD removal efficiency was 82.4% in ECP for only 90 min. Average current efficiency of the ECP process was 29.9%, which was twice than that of the sequential processes. The enhancement factor was calculated to be 1.63, demonstrating the substantial significant synergistic effects for ECP. Only low MW components could be observed for the EC-E-peroxone (average MW = 533 Da with PD ≈ 1) and ECP process (MW = 538 Da with PD ≈ 1). These results suggested that EC-E-peroxone and ECP process had much stronger oxidation ability, demonstrating the enhancement of OH production induced by the Al-based coagulants might be responsible for the significant enhancement of COD removal. These results indicated there could be a synergistic effect between EC and ozone in addition to EC and E-peroxone reactions. Compared to the two sequential processes, ECP was a high efficiency and space-saving electrochemical system with simultaneous coagulation and enhanced OH generation by the products of anode and the cathode.

In the past 28 years, we find that except for the fiscal revenue of 5,132.1 billion yuan in 2007, which is greater than the fiscal expenditure of 4,978.1 billion yuan, presenting a fiscal surplus, the fiscal expenditure of the rest years is greater than the fiscal revenue, showing the situation of public sector net cash requirement (psncr), especially in 2011, the deficit( the gap between fiscal expenditure and fiscal revenue) is 537.3 billion yuan. Since then, the gap between expenditure and revenue has been increasing with each passing year. In 2015, the fiscal deficit is 2,368 billion yuan. In 2018, the fiscal deficit has been expanded to 3,754.4 billion yuan. In order to avoid the continuous increment of the deficit. This paper discusses the causal relationship between China's fiscal revenue and public expenditure from 1990 to 2018. If fiscal revenue has a positive impact on public expenditure, showing that the government shall reduce fiscal deficit through tax increment. On the contrary, it makes public expenditure continue to expand, leading to the continuous deterioration of fiscal deficit, so as to further decide whether China's future fiscal policy should adopt increasing fiscal revenue or deducting public expenditure policy to reduce the deficit.

In view of the specific environment of the reconnaissance UAV (Unmanned Aerial Vehicle), it is necessary to design a micro-inertial attitude measurement system. The ground-demo of the distributed micro-inertial attitude measurement system was set up. Then the attitude error measurement equation was deduced. Based on this, the Kalman filter using the “velocity and attitude” matching algorithm was designed. Through vehicle test, the experimental results show that the precisions of horizontal angle and azimuth angle are superior to 1.5′ and 2.3′ respectively by the proposed algorithm. All these characteristics show that the scheme is feasible and can provide reference for the engineering application of the distributed micro-inertial attitude measurement system.

Whether or not tax evaders join tax amnesty programs, an important indicator is the influence of tax amnesty programs on compliance. To study this question, the paper sheds light on a relatively neglected but important area of prevailing tax amnesty literature in the economic analysis of tax evaders’ secondary tax evasion. Considering that people who participate in tax amnesty programs may not honestly report the whole amounts of evaded taxes, it leads to a secondary tax evasion. It is shown that even considering the risk of abstaining from tax amnesty program and incurring possible uncertainty of tax evasion penalties, participating in a tax amnesty program provides a higher level of utility for a tax evader. This result reflects the observation that many tax evaders are willing to pay taxes even when expected penalty rate and the probability of being caught evading taxes are extremely low. Also, because the secondary tax evasion is accompanied by tax amnesty, thereby it suggests that during the initial assessment period of the tax amnesty plan, tax revenue drastically increases, and then when the assessment period ends, tax revenue stably declines and ultimately converges on a fixed magnitude. Original Research Article Wang and Hsieh; BJEMT, 6(4): 308-322, 2015; Article no.BJEMT.2015.064 309