Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/157865
|
| Title: | 稅制誘發的資源錯置與生產力動態：台灣汽車產業實證分析
Tax-induced resource misallocation and productivity dynamics: evidence from the automotive industry in Taiwan |
| Authors: | 潘怡婷
Pan, Yi-Ting |
| Contributors: | 李文傑
王信實
Lee, Wen-Chieh
Wang, Shinn-Shyr
潘怡婷
Pan, Yi-Ting |
| Keywords: | 課稅政策
資源錯置
總要素生產力
汽車產業
綠色產業政策
電動車
關稅影響
Tax policy
Resource misallocation
Total factor productivity
Automotive industry
Green industrial policy
Electric vehicles
Tariff impact |
| Date: | 2025 |
| Issue Date: | 2025-07-01 15:35:44 (UTC+8) |
| Abstract: | 本研究探討臺灣2016年「汽車汰舊換新減徵新車貨物稅」政策對汽車產業資源配置效率及廠商層級生產力的影響。稅收優惠政策旨在加速綠色車輛的採用，對產業競爭格局與生產力動態產生影響。透過廠商層級的面板數據與反事實模擬分析，研究發現政策產生雙重效應：一方面促進技術升級與環保車輛的生產，另一方面亦造成資源配置上的顯著扭曲，偏向具備電動車相關能力的廠商。生產電動車或相關零組件的廠商展現較高的資源配置效率，而缺乏相關能力的中小企業則受到不成比例的負面影響，進一步加劇市場不對稱。針對2025年後稅率調整的模擬結果顯示，提高稅負將顯著降低總要素生產力，特別是對固定成本高且適應能力低的廠商影響尤甚。然而，部分廠商因策略性創新或成本調整，展現出在較高稅負下的韌性甚至生產力提升。研究結果凸顯產業升級與資源配置中立性之間的權衡，建議未來稅制與產業政策需兼顧競爭力與公平性，以促進經濟的永續成長。
This study examines the impact of Taiwan's 2016 Vehicle Trade-in Program for Reduced New Car Goods Tax on resource allocation efficiency and firm-level productivity in the automotive industry. Tax incentives aimed at accelerating green vehicle adoption have influenced the sector's competitive landscape and productivity dynamics. Using firm-level panel data and counterfactual simulations, findings reveal a dual effect: the policy promoted technological upgrading and environmentally friendly vehicle production but also generated significant distortions in resource allocation, favoring firms with electric vehicle capabilities. Firms producing electric vehicles or related components demonstrated higher allocative efficiency, whereas small and medium-sized enterprises lacking these capabilities were disproportionately disadvantaged, exacerbating market asymmetries. Simulations of post-2025 tariff scenarios indicate that increased taxation would significantly reduce total factor productivity (TFP), particularly among firms with high fixed costs and low adaptability. However, some firms exhibited resilience or productivity gains under higher tax burdens due to strategic innovations or cost adjustments. These results highlight the trade-off between industrial upgrading and allocative neutrality, suggesting that future tax and industrial policies should balance competitiveness and fairness to promote sustainable economic growth. |
| Reference: | Arnold, J. M. and C. Schwellnus (2008). Do Corporate Taxes Reduce Productivity and Investment at the Firm Level?: Cross-Country Evidence from the Amadeus Dataset. Number 19. CEPII.
Atkeson, A. and P. Kehoe (2005). Modeling and measuring organization capital. Journal of Political Economy 113(5), 1026–1053.
Baldwin, R. E. (1969). The case against infant-industry tariff protection. Journal of political economy 77(3), 295–305.
Banerjee, A. V. and E. Duflo (2005). Growth theory through the lens of development economics. Handbook of economic growth 1, 473–552.
Basu, S. (1996, 08). Procyclical productivity: Increasing returns or cyclical utilization?*. The Quarterly Journal of Economics 111(3), 719–751.
Basu, S. and J. G. Fernald (1995, December). Aggregate productivity and the productivity of aggregates. Working Paper 5382.
Basu, S. andM.S.Kimball(1997, February). Cyclical productivity with unobserved input variation. Working Paper 5915.
Caselli, F. (2005). Accounting for cross-country income differences. Handbook of eco nomic growth 1, 679–741.
Correia, E., M. R. Santos, and L. de Siqueira Lima (2024). Quantifying the impacts of tax distortions on misallocation and productivity. Available at SSRN 4803687.
Davis, S. J. and J. Haltiwanger (1992). Gross job creation, gross job destruction, and employment reallocation. The Quarterly Journal of Economics 107(3), 819–863.
Dept., I. M. F. F. A. (2017). Fiscal Monitor, April 2017: Achieving More with Less.International Monetary Fund.
Diewert, W. E., T. Nakajima, A. Nakamura, E. Nakamura, and M. Nakamura (2011). Returns to scale: concept, estimation and analysis of japan’s turbulent 1964–88 economy.Canadian Journal of Economics/Revue canadienne d’économique 44(2), 451–485.
Dunne, T., M. J. Roberts, and L. Samuelson (1989a). The growth and failure of us manufacturing plants. The Quarterly Journal of Economics 104(4), 671–698.
Dunne,T., M.J.Roberts, and L.Samuelson(1989b). Plant turnover and gross employment flows in the us manufacturing sector. journal of Labor Economics 7(1), 48–71.
Guo, J.-T., Y. Izumi, and Y.-C. Tsai (2019). Resource misallocation and aggregate productivity under progressive taxation. Journal of Macroeconomics 60, 123–137.
Hall, R. E. and C. I. Jones (1999). Why do some countries produce so much more output per worker than others? The quarterly journal of economics 114(1), 83–116.
Harrison, A. and A. Rodríguez-Clare (2010). Trade, foreign investment, and industrial policy for developing countries. Handbook of development economics 5, 4039–4214.
Hopenhayn, H. A. (1992). Entry, exit, and firm dynamics in long run equilibrium. Econometrica 60(5), 1127–1150.
Hsieh, C.-T. and P. J. Klenow (2009). Misallocation and manufacturing tfp in china and india. The Quarterly journal of economics 124(4), 1403–1448.
Jovanovic, B. (1982). Selection and the evolution of industry. Econometrica: Journal of the econometric society, 649–670.
Klenow, P. J. and A. Rodriguez-Clare (1997). The neoclassical revival in growth economics: Has it gone too far? NBER macroeconomics annual 12, 73–103.
Lane, N. (2022). Manufacturing revolutions: Industrial policy and industrialization in south korea.
Langenmayr, D., A. Haufler, and C. J. Bauer (2015). Should tax policy favor high-or low-productivity firms? European Economic Review 73, 18–34.
Lewis, W. W.(2005). The power of productivity: Wealth, poverty, and the threat to global stability. In The Power of Productivity. University of Chicago Press.
Lucas, R. and E. Prescott (1971). Investment under uncertainty. Econometrica 39(5), 659–81.
McKinsey, B.(1998). Productivity: The key to an accelerated development path for brazil. Technical report.
Pakes, A. and R. Ericson (1998). Empirical implications of alternative models of firm dynamics. Journal of economic theory 79(1), 1–45.
Restuccia, D. and R. Rogerson (2008). Policy distortions and aggregate productivity with heterogeneous establishments. Review of Economic dynamics 11(4), 707–720.
Rodrik, D. (1995). Getting interventions right: how south korea and taiwan grew rich. Economic policy 10(20), 53–107.
Rodrik, D. and C. Sabel (2020). Building a good jobs economy. Harvard Kennedy School, John F. Kennedy School of Government Cambridge.
Stigler, G. J. (2021). The theory of economic regulation. In The political economy: Read ings in the politics and economics of American public policy, pp. 67–81. Routledge.
Stiglitz, J., J. Lin, and C. Monga (2013). The rejuvenation of industrial policy (policy research working paper 6628). World Bank, Washington.
Vartia, L. (2008). How do taxes affect investment and productivity?-an industry-level analysis of oecd countries. OECD Economic Department Working Papers (656), 0_1.
Warwick, K. (2013). Beyond industrial policy: Emerging issues and new trends. |
| Description: | 碩士
國立政治大學
經濟學系
112258031 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0112258031 |
| Data Type: | thesis |
| Appears in Collections: | [經濟學系] 學位論文
|
Files in This Item:
| File |
Description |
Size | Format | |
|---|
| 803101.pdf | | 1238Kb | Adobe PDF | 0 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
