政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/60908
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 109951/140892 (78%)
Visitors : 46195113      Online Users : 819
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
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://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:[Department of Economics] Periodical Articles

    Files in This Item:

    File SizeFormat
    index.html0KbHTML2964View/Open


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


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback