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政大典藏 > College of Social Science > Department of Economics > Periodical Articles > Item 140.119/81778

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Title:	固定成本對不完全競爭市場之最適稅率的影響
Other Titles:	Optimal Tax Rates in Models of Imperfect Competition with Different Types of Fixed Costs
Authors:	陳建印;洪福聲 Chen, Chien-YI;Hung, Fu-Sheng
Contributors:	經濟系
Keywords:	外部性;最適稅率;公共財;不完全競爭市場 Externality;Optimal tax rate;Public goods;Imperfect competition
Date:	2015-03
Issue Date:	2016-03-02 14:23:44 (UTC+8)
Abstract:	現存文獻雖已指出固定成本於不完全競爭長期分析中的重要性（Kim，2004），但卻未深入探討所獲得的結論，是否會因固定成本設計方式的不同而有所不同。本文建立一個不完全競爭模型，分析並比較既有文獻的兩種固定成本設計－生產性與非生產性固定成本—對於最適稅率之影響。研究結果發現，政府的最適稅率會受到固定成本的設計方式影響，顯示不同固定成本的設定在最適稅率中扮演著關鍵角色。 The roles of fixed costs in models of imperfect competition have been extensively studied. Yet, the possibility that different types of fixed costs may lead to different implications is not systematically explored in the literature. This paper sets up a model of imperfect competition to examine whether different types of fixed costs-production-related or non-production-related fixed costs-influence the optimal tax rates. It is found that different types of fixed costs indeed play a crucial role leading to different implications concerning the optimal tax rates.
Relation:	經濟論文叢刊,43(1),119-142
Data Type:	article
DOI link:	http://dx.doi.org/10.6277%2fTER.2015.431.4
DOI:	10.6277%2fTER.2015.431.4
Appears in Collections:	[Department of Economics] Periodical Articles

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