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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/154423


    Title: 租稅政策、R&D融資、資本累積與產品擴張型之內生成長模型
    Tax Policies, R&D Financing, and Capital Accumulation in the R&D Growth Model of Expanding Varieties
    Authors: 蕭明福
    Contributors: 經濟系
    Keywords: 租稅政策;R&D財源;資本累積;內外部資金報酬率差異;產品多樣化;代理成本
    Tax Policies;R&D Financing;Capital Accumulation;Return Wedge;Expanding Variety;Agency Cost
    Date: 2023-08
    Issue Date: 2024-11-28 09:15:09 (UTC+8)
    Abstract: 實證表明公司債與股票籌資是廠商很重要籌資管道。而探討R&D成長模型在融資管道對研發量能、對經濟成長的文獻一直相對缺乏。傳統R&D成長模型簡化地假設企業有足夠的內部資金(保留收益)以支應R&D支出,而無需外部資金,這忽略了內部財務結構的重要性。基於股債權持有人對研發活動了解不深。故本計畫將Romer (1990)的產品多樣化模型,從三個面向擴展:具實物資本累積、R&D廠商具多元融資管道、內外部資金的要求報酬率具差異。據以分析租稅政策、股利政策對R&D廠商融資行為、內外部資金報酬率差異、及經濟增長的影響。計畫預期結果是公司利潤稅與經濟增長有U型關係,這對租稅政策有很重要的含義。
    Relation: 科技部, MOST110-2410-H004-184, 110.08-111.07
    Data Type: report
    Appears in Collections:[經濟學系] 國科會研究計畫

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