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    Title: 網路交易平台之最適課稅政策
    The optimal taxation policy of sharing platform
    Authors: 賴瀚仁
    Contributors: 翁堃嵐
    賴瀚仁
    Keywords: 網路交易平台
    社會福利函數
    Date: 2019
    Issue Date: 2019-09-05 17:11:49 (UTC+8)
    Abstract: 網路交易平台在近十年間蓬勃發展,而隨著技術進步及各項平台之整合,共享經濟之交易型態亦因應而生,然過去文獻中大多以效率之層面切入,對於網路交易平台的課稅研究較少著墨。有鑑於此,本文嘗試以政府之角度切入,在政府欲制定網路交易平台稅率下,其網路交易平台廠商為求其本身利潤極大,本文以兩階段賽局求算最適租稅。另由於其網路交易平台之所得來源不同,理論上應給予不同稅率,惟應給予何者較高之稅率即為本文探討內容。本文研究發現應對於交易差額收入之來源所得課徵較高之稅率使得社會福利達到最大,其與過往獨佔廠商有能力控制價格使整體產出水準過少而進行補貼以矯正此扭曲之結論不盡相同。
    Reference: 黃書瑜(2017),網路交易課稅議題之探討,財政研究,第四十六卷第四期,頁20-38
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    Description: 碩士
    國立政治大學
    財政學系
    102255031
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1022550312
    Data Type: thesis
    DOI: 10.6814/NCCU201901065
    Appears in Collections:[財政學系] 學位論文

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