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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/50553


    Title: 最適差別通路稅之分析
    Authors: 翁堃嵐
    吳家恩
    Contributors: 政大財政系
    Keywords: 通路
    臨店交易
    網路交易
    租稅改革
    租稅設計
    轉換效果
    Date: 2011-01
    Issue Date: 2011-07-26 10:35:59 (UTC+8)
    Abstract: 本文建構一個商品通路的模型來解釋線上通路的興起，並藉以探討課徵差別通路稅的福利效果。文中有幾個重要發現：首先，從租稅設計的觀點來看，對於某些商品而言，課徵差別通路稅具有三種福利效果：購物通路的轉換效果、傳統課徵商品稅的 Ramsey 效果，以及所得重分配的效果，而最適稅制即在此三種效果間取得平衡；其次，當線上通路的『平均稅率彈性』不大於傳統通路時，最適的差別通路稅應對較不費時的通路課以較重之稅負。最後，由本文所獲致的結果可延伸出，在忽略網路交易的稽徵成本下，從社會福祉的觀點來看，不僅應對網路交易課稅，而且其稅率應高於傳統臨店交易的稅率。另外，本模型亦可延伸應用於代客泊車、代客驗車及到府維修等省時勞務之消費與提供。
    Relation: 經濟研究期刊 47：1 頁1-26
    Data Type: article
    Appears in Collections:[Department of Public Finance] Periodical Articles

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