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    題名: 公營廠商民營化的最適釋股比例分析―考慮租稅的情況
    The optimal government shareholdings in public enterprises in the process of privatization within tax evasion economy
    作者: 林宛儀
    貢獻者: 翁堃嵐
    林宛儀
    關鍵詞: 公司稅
    公營廠商
    民營化
    最適持股
    corporate tax
    public enterprise
    privatization
    optimal shareholdings
    日期: 2011
    上傳時間: 2012-10-30 11:32:39 (UTC+8)
    摘要: 邱俊榮與黃鴻 (2006) 一文在忽略租稅負擔的情況下，探討公營廠商民營化的最適釋股比例問題，文中發現：在開放體系下，廠商邊際成本固定並採Cournot數量競爭，唯在公營廠商生產效率較民營廠商生產效率低時政府才有動機將產業民營化，然而實際上租稅負擔會影響到廠商的有效邊際成本，進而影響其產出決策，最後再影響民營化的最適釋股比例。有鑑於此，本文在邱俊榮與黃鴻 (2006) 一文中導入利潤稅制與公司稅制，別探討此二種稅制的引進如何影響到最適的釋股比例。文中發現：利潤稅的存在將提高政府的最適釋股比例，而且最適釋股比例隨著稅率增加而增加，不過，在利潤稅制下唯在公營廠商生產效率較民營廠商生產效率低時政府才有動機將產業民營化。然而，公司稅對於最適釋股比例影響方向並不明確。比較有趣的是，在公司稅制下即使公營廠商生產效率與民營廠商相同，政府仍有動機將產業民營化，此部份有異於邱俊榮與黃鴻 (2006) 一文所獲致的結果。
    參考文獻: 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》，第31卷第2期，頁149-169。
    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卷第2期，頁246-259。
    郭虹瑩、翁堃嵐 (2007)，「低成本高補貼嗎?考慮公司稅的情況」，《經濟論文叢刊》，第35卷第3期，頁321-335。
    許如筌、黃金樹、徐慧茹 (2010)，「法定盈餘繳庫與公營事業的民營化策略」，《亞太經濟管理評論》，第13卷第2期，頁9-38。
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    描述: 碩士
    國立政治大學
    財政研究所
    99255017
    100
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0099255017
    資料類型: thesis
    顯示於類別:[財政學系] 學位論文

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