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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/60908


    Title: 貿易條件、外資供給彈性、關稅與外資所得稅:一個特殊生產要素模型
    Authors: 曹添旺;朱美麗;邱淑君
    Contributors: 政大經濟系
    Keywords: 外資;供給;所得稅;條件;貿易;彈性;關稅
    Date: 1991-12
    Issue Date: 2013-09-16 16:03:34 (UTC+8)
    Abstract: This paper investigates the optimum tariff and taxation of foreign capitalin an open economy which owns monopoly power in its exportables and imported capital. A specific-factor model is utilized and the main findings are: (1) the optimal rate of foreign capital taxation changes directly with the foreign demand elasticity of exportables and the supply elasticity of imported capital; the optimal tariff rate changes inversely with the foreign demand elasticity of exportables. (2) the second-best tax rate on foreign capital varies directly with the given rate of tariff; vise versa for the second-best tariff rate
    本文利用特殊生產要素模型,探討一國既可以影響商品交易的貿易條件,也可以左右要素移動時外資的國外報酬率時,外資所得稅率(關稅率)的決定以及其與最適關稅稅率(外資所得稅率)的關係。分析結果指出:最適外資所得稅率受外國對本國出口品價格的需求彈性,以及外資供給彈性的影響。此兩項彈性值愈大,最適的外資所得稅率愈低。而最適關稅率與最適外資所得稅率的關係則為同向變動。甚至訂定的關稅並非最適關稅時,次佳外資所得稅率也與關稅率成正向關係。而在關稅率不是很高時,政府有可能應採取給予外資補貼的政策,以鼓勵國外資本的流入,進而擴張進口財產業。至於次佳的關稅率是高於或低於最適關稅率,則視既定的外資所得稅率是高於或低於最適稅率水準而定。
    Relation: 經濟論文叢刊, 19(4), 413-429
    Data Type: article
    Appears in Collections:[經濟學系] 期刊論文

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