政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/132477
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113311/144292 (79%)
Visitors : 50924062      Online Users : 905
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/132477


    Title: 民營化程度、租稅競爭與公共財提供
    Privatization Level, Tax Competition and Public Good
    Authors: 石恩銘
    Shih , En-Ming
    翁堃嵐
    Ueng, K. L. Glen
    Contributors: 社會科學論叢
    Keywords: 租稅競爭 ; 公共財 ; 民營化 ; 利潤移轉 
    tax competition ; public goods ; privatization ; rent shifting
    Date: 2020-06
    Issue Date: 2020-11-11 11:48:15 (UTC+8)
    Abstract: 本文建構了一個廠商為混合企業（mixed enterprises）的三國兩廠商模型，來探討民營化程度對於國際租稅競爭的影響。依據本文獲致的研究結果顯示：，當廠商的競爭模式屬於數量（價格）競爭時，民營化效果會抵消（強化）利潤移轉效果，使得公共財的提供水準有別於過往文獻所獲致的結果。特別在民營化程度較低時，數量（價格）競爭模式下的利潤移轉效果未必會惡化（提高）公共財的提供水準。另外，在兩國合作模型的架構下，不論是數量競爭或價格競爭，民營化與利潤移轉兩種效果對社會福祉的影響皆不明確，換言之，縱使政府進行租稅合作，稅率的調升不必然會提高社會的福利水準。
    To study the effect of privatization on tax competition, we set up a two-stage game model. Two exporting country governments decide their domestic capital tax rates to provide public goods on the first stage. And then, two public firms decide their output/price to maximize their profit function based on these tax rates decided by governments. To obtain solutions of subgame-prefect equilibrium, we use the backward method to solve our models. Our research has different results with traditional conclusions in the past. First, the privatization effect will offset (aggravate) the rent shifting effect when the oligopoly competition model is a quantity (price) competition. Particularly, when the level of privatization is lower, the rent-shifting effect do not definitely aggravate (ease) the under-provision of public goods when firms compete in terms of quantity (price). Furthermore, if two governments can cooperate in the capital tax rate, namely the capital tax rate decided by two governments together, the increase in the capital tax rate uncertainly increase the two countries` social welfare. It still exists a situation that the increase in the capital tax may drop down social welfare. That is, the under-provision may be aggravated or eased in both quantity competition model and price competition model.
    Relation: 社會科學論叢, 14(1), 1-28
    Data Type: article
    DOI link: https://doi.org/10.30401/RSS.202006_14(1).0001
    DOI: 10.30401/RSS.202006_14(1).0001
    Appears in Collections:[Journal of Social Sciences] Journal Articles

    Files in This Item:

    File Description SizeFormat
    16.pdf4783KbAdobe PDF2238View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback