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    Title: 混合寡占市場下廠商的租稅逃漏與最適民營化政策
    Tax Evasion and Optimal Privatization Policy in a Differentiated Mixed Oligopoly
    Authors: 林聖祐
    Contributors: 翁堃嵐
    林聖祐
    Keywords: 利潤稅中立性
    逃漏稅
    短期釋股比例
    長期釋股比例
    Date: 2012
    Issue Date: 2013-10-01 11:58:01 (UTC+8)
    Abstract: 本文於Fujiwara (2007) 一文分別導入利潤稅制與逃漏稅,探討當產品存在差異性,利潤稅制與逃漏稅對長、短期釋股比例之影響。研究發現,在混合寡占市場的架構下,當政府於短期市場課徵利潤稅,利潤稅不具中立性。惟政府於長期市場課徵利潤稅,利潤稅對私營廠商具中立性。
      當代表性消費者效用函數為 CES 形式,考量代表性消費者對差異性的喜好程度,得到長期和短期的最適釋股比例的結論與Fujiwara (2007) 大致相同,但課徵利潤稅會提高長期和短期的最適釋股比例。
      逃漏稅部分,發現雖然廠商逃漏稅的決策與生產決策係獨立。惟廠商出現逃漏稅的行為時,利潤稅不具有中立性。異於Wang and Conant (1988)、Yaniv (1995,1996) 等文結論。又發現民營化會增加逃稅,惡化社會福利,異於Hood (1986) 民營化能改善逃漏稅,提升社會福利之結論。
      加入逃漏稅後,課徵利潤稅對長、短期最適釋股比例的影響則不明確。惟廠商逃漏稅成本高時,課徵利潤稅對最適釋股比例的影響方向長、短期才皆為正。
    Reference: 林宛儀 (2011) ,〈公營廠商民營化的最適釋股比例分析─考慮租稅的情況〉, 《國立政治大學財政學系碩士論文》。
    邱俊榮與黃鴻 (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輯第2期,頁246-259。
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    Description: 碩士
    國立政治大學
    財政研究所
    100255026
    101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0100255026
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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