Reference: | 中文文獻 林宛儀 (2012),〈公營廠商民營化的最適釋股比例分析—考慮租稅的情況〉,《經濟論文》,頁1-29。 翁永和、羅鈺珊、劉碧珍 (2003),〈市場結構與最適民營化政策〉,《經濟論文》,頁149-169 翁堃嵐、林宛儀、郭虹儀 (2014),〈混合寡占市場下利潤稅的中立性與最適釋股比例〉,《應用經濟論叢》,第96期。 翁堃嵐、吳家恩(2009),〈查核不確定下廠商之生產與逃漏決策〉,《經濟研究》,第45卷第1期,頁1-9 。 邱俊榮、黃鴻 (2006),〈公營廠商民營化的最適釋股比例分析〉,《經濟論文叢刊》,第34眷第2期,頁245-259。 賴紫琳 (2018),〈公共社會企業下的民營化政策與中立性〉。 國家發展委員會官方網站 https://www.ndc.gov.tw/。
英文文獻 Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of public economics, 1(3-4), 323-338. Baldini, M., & Lambertini, L. (2011). Profit taxation and capital accumulation in a dynamic oligopoly model. Japan and the World Economy, 23(1), 13-18. Chang, C. W., Wu, D., & Lin, Y. S. (2018). Price control and privatization in a mixed duopoly with a public social enterprise. Journal of Economics, 124(1), 57-73. Cremer, H., Marchand, M., & Thisse, J. F. (1989). The public firm as an instrument for regulating an oligopolistic market. Oxford Economic Papers, 283-301. Cremer, H., Marchand, M., & Thisse, J. F. (1991). Mixed oligopoly with differentiated products. International Journal of Industrial Organization, 9(1), 43-53. De Fraja, G., & Delbono, F. (1989). Alternative strategies of a public enterprise in oligopoly. Oxford Economic Papers, 41(2), 302-311. De Fraja, G., & Delbono, F. (1990). Game theoretic models of mixed oligopoly. Journal of Economic Surveys, 4(1), 1-17. Fjell, K., & Pal, D. (1996). A mixed oligopoly in the presence of foreign private firms. Canadian Journal of economics, 737-743. Fujiwara, K. (2007). Partial privatization in a differentiated mixed oligopoly. Journal of Economics, 92(1), 51-65. George, K., & La Manna, M. M. (1996). Mixed duopoly, inefficiency, and public ownership. Review of Industrial Organization, 11(6), 853-860. Goerke, L., & Runkel, M. (2006). Profit tax evasion under oligopoly with endogenous market structure. National Tax Journal, 851-857. Hamada, K. (2018). Privatization Neutrality Theorem: When a Public Firm Pursues General Objectives. The Japanese Economic Review, 69(1), 59-68. Kreutzer, D., & Lee, D. R. (1986). On taxation & understated monopoly profits. National Tax Journal, 39(2), 241-243. Lee, K. (1998). Tax evasion, monopoly, and nonneutral profit taxes. National Tax Journal, 333-338. Matsumura, T. (1998). Partial privatization in mixed duopoly. Journal of Public Economics, 70(3), 473-483. Matsumura, T., & Kanda, O. (2005). Mixed oligopoly at free entry markets. Journal of Economics, 84(1), 27-48. Matsumura, T., & Tomaru, Y. (2012). Market structure and privatization policy under international competition. The Japanese Economic Review, 63(2), 244-258. Nabin, M. H., Nguyen, X., Sgro, P. M., & Chao, C. C. (2014). Strategic quality competition, mixed oligopoly and privatization. International Review of Economics & Finance, 34, 142-150. Pal, D., & White, M. D. (1998). Mixed oligopoly, privatization, and strategic trade policy. Southern Economic Journal, 264-281. Panteghim, P. M. (1996). SUNK COSTS AND PROFIT TAXATION: A SOURCE OF TAX NON‐NEUTRALITY. Scottish Journal of Political Economy, 43(1), 85-98.. Panteghini, P. (2001). On corporate tax asymmetries and neutrality. German Economic Review, 2(3), 269-286. Parai, A. K. (1999). Profit tax and tariff under international oligopoly. International Review of Economics & Finance, 8(3), 317-326. Ueng, K.L.G., and Wang, L.F.S., (2019), “Corporate Tax Evasion In Mixed Oligopoly with Asymmetric Costs.” Working Paper Ueng, K.L.G., Peng, C. H., and Kuo, H. I., (2018), “On the Neutrality of Profit Taxation in a Mixed Oligopoly.” Western Economic Association International 93rd Annual Conference, Vancouver, Canada. Vickers, J., & Yarrow, G. K. (1988). Privatization: An economic analysis (Vol. 18). MIT press. Wang, L. F. (1990). Tax evasion and monopoly output decisions with endogenous probability of detection. Public Finance Quarterly, 18(4), 480-487. Wang, L. F., & Conant, J. L. (1988). Corporate tax evasion and output decisions of the uncertain monopolist. National Tax Journal, 41(4), 579-581. Wu, T. M. (2016). Profit Tax Evasion under Wage Bargaining Structure. The BE Journal of Theoretical Economics, 16(2), 817-834. Wu, T. M., & Yang, C. C. (2011). Monopolists` Profit Tax Evasion Revisited: When Firms Have Objectives Other than Maximizing Profit. Public Finance Review, 39(6), 831-840. Yaniv, G. (1995). A note on the tax evading firm. National Tax Journal, 113-120. Yaniv, G. (1996). Tax evasion and monopoly output decisions: Note. Public Finance Quarterly, 24(4), 501-505. |