English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 110944/141864 (78%)
Visitors : 47850225      Online Users : 782
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/140.119/71052


    Title: 考慮利潤移轉效果之租稅競爭
    Other Titles: Capital Tax Competition in the Presence of Rent-Shifting Incentives
    Authors: 賴育邦
    Lai, Yu-Bong
    Contributors: 財政系
    Keywords: 租稅競爭;公共財;利潤移轉效果
    Tax competition;Public goods;Profit-shifting effect
    Date: 2006.05
    Issue Date: 2014-11-03 14:59:05 (UTC+8)
    Abstract: 在典型的租稅競爭模型中，財貨市場為完全競爭，因此不會出現利潤移轉效果。本文將假設財貨市場為雙佔市場，並分析利潤移轉效果的出現將對國際間的資本稅競爭產生何種影響。本文建構一個兩階段賽局，在第二階段，兩個出口國的廠商在第三國市場進行數量或價格上的競爭。在第一階段，出口國則決定該國的資本稅稅率。在此架構下，出口國政府在決定稅率時，會試圖利用資本稅以移轉對手國的利潤，換言之，資本稅具有策略性貿易政策之性質。本文發現，當廠商進行數量競爭時，利潤移轉效果會使公共財提供過少的情況加劇；在價格競爭下，利潤移轉效果則會改善公共財提供過少的情況。本文進一步指出，在數量競爭下，出口國相互合作可增進彼此的福利；然而在價格競爭下，出口國的合作有可能使雙方的福利下降。
    The tax competition literature usually specifies competitive product markets, so that the rent-shifting effect is overlooked. By incorporating an duopolistic product market, this paper considers two exporting countries that use capital taxes as devices to promote exports in a two-stage game. We find that when firms compete in terms of quantity, the rent-shifting effect aggravates the under-provision of public goods. However, when firms compete in terms of price, the rent-shifting effect reduces the inefficiency arising from tax competition. Moreover, we show that cooperation between exporting countries enhances the welfare of both countries in a Cournot duopoly, but this is not necessarily true in a Bertrand duopoly.
    Relation: Taipei Economic Inquiry (經濟研究), 42(1), 1-24.
    Data Type: article
    Appears in Collections:[財政學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    0124.pdf202KbAdobe PDF2338View/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