English  |  正體中文  |  简体中文  |  Post-Print筆數 : 11 |  Items with full text/Total items : 88657/118248 (75%)
Visitors : 23505886      Online Users : 180
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/125821

    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
    Keywords: 網路交易平台
    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
    Belk, Russell. "Sharing." Journal of consumer research 36.5 (2009): 715-734.
    Benjaafar, Saif, et al. "Peer-to-peer product sharing: Implications for ownership, usage, and social welfare in the sharing economy." Management Science 65.2 (2018): 477-493.
    Bibler, Andrew, Keith Teltser, and Mark J. Tremblay. "Inferring tax compliance from pass-through: Evidence from Airbnb tax enforcement agreements." (2019).
    Botsman, Rachel, and Roo Rogers. What's mine is yours: how collaborative consumption is changing the way we live. Vol. 5. London: Collins, 2011.
    Brander, James A., and Barbara J. Spencer. "Export subsidies and international market share rivalry." Journal of international Economics 18.1-2 (1985): 83-100.
    Fraiberger, Samuel P., and Arun Sundararajan. "Peer-to-peer rental markets in the sharing economy." NYU Stern School of Business research paper 6 (2015).
    Horton, John J., and Richard J. Zeckhauser. Owning, using and renting: some simple economics of the" sharing economy". No. w22029. National Bureau of Economic Research, 2016.
    Kung, Ling-Chieh, and Guan-Yu Zhong. "The optimal pricing strategy for two-sided platform delivery in the sharing economy." Transportation Research Part E: Logistics and Transportation Review 101 (2017): 1-12.
    Price, John A. "Sharing: The integration of intimate economies." Anthropologica (1975): 3-27.
    Ramsey, Frank P. "A Contribution to the Theory of Taxation." The Economic Journal 37.145 (1927): 47-61.
    Description: 碩士
    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

    Files in This Item:

    File SizeFormat
    031201.pdf523KbAdobe PDF0View/Open

    All items in 政大典藏 are protected by copyright, with all rights reserved.

    社群 sharing

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback