English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 111300/142216 (78%)
Visitors : 48294417      Online Users : 810
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: https://nccur.lib.nccu.edu.tw/handle/140.119/61179


    Title: 混合寡占市場下廠商的租稅逃漏與最適民營化政策
    Tax Evasion and Optimal Privatization Policy in a Differentiated Mixed Oligopoly
    Authors: 林聖祐
    Contributors: 翁堃嵐
    林聖祐
    Keywords: 利潤稅中立性
    逃漏稅
    短期釋股比例
    長期釋股比例
    Date: 2012
    Issue Date: 2013-10-01 11:58:01 (UTC+8)
    Abstract: 本文於Fujiwara (2007) 一文分別導入利潤稅制與逃漏稅,探討當產品存在差異性,利潤稅制與逃漏稅對長、短期釋股比例之影響。研究發現,在混合寡占市場的架構下,當政府於短期市場課徵利潤稅,利潤稅不具中立性。惟政府於長期市場課徵利潤稅,利潤稅對私營廠商具中立性。
      當代表性消費者效用函數為 CES 形式,考量代表性消費者對差異性的喜好程度,得到長期和短期的最適釋股比例的結論與Fujiwara (2007) 大致相同,但課徵利潤稅會提高長期和短期的最適釋股比例。
      逃漏稅部分,發現雖然廠商逃漏稅的決策與生產決策係獨立。惟廠商出現逃漏稅的行為時,利潤稅不具有中立性。異於Wang and Conant (1988)、Yaniv (1995,1996) 等文結論。又發現民營化會增加逃稅,惡化社會福利,異於Hood (1986) 民營化能改善逃漏稅,提升社會福利之結論。
      加入逃漏稅後,課徵利潤稅對長、短期最適釋股比例的影響則不明確。惟廠商逃漏稅成本高時,課徵利潤稅對最適釋股比例的影響方向長、短期才皆為正。
    Reference: 林宛儀 (2011) ,〈公營廠商民營化的最適釋股比例分析─考慮租稅的情況〉, 《國立政治大學財政學系碩士論文》。
    邱俊榮與黃鴻 (2006) ,〈公營廠商民營化的最適釋股比例分析〉,《經濟論文叢刊》,第34輯第2期,頁246-259。
    Charles T. Clotfelter (1983) , “Tax Evasion and Tax Rates: An Analysis of Individual Returns,” The Review of Economics and Statistics, 65 (3), 363-373.
    Cremer, H., M. Marchand, and J. F. Thisse (1991), “Mixed Oligopoly with Differentiated Products,” International Journal of Industrial Organization, 9, 43–53.
    De Fraja, G. and F. Delbono (1989), “Alternative Strategies of a Public Enterprise in Oligopoly,” Oxford Economic Papers, 41, 302–311.
    Fujiwara, K. (2007), “Partial Privatization in a Differentiated Mixed Oligopoly,” Journal of Economics, 92, 51-65.
    Hood, C. (1986), “Privatizing UK tax Law Enforcement,” Public Administration, 64, 319-33.
    Matsumura, T. (1998), “Partial Privatization in Mixed Duopoly,” Journal of Public Economics, 70, 473–83.
    Matsumura, T. and N. Matsushima (2004), “Endogenous Cost Differentials between Public and Private Enterprises: a Mixed Duopoly Approach,” Economica, 71(284), 671–688.
    Matsumura, T. and O. Kanda (2006), “Mixed Oligopoly at Free Entry Markets,” Journal of Economics, 84(1), 27–48.
    Maw, J. (2002), “Partial Privatization in Transition Economies,” Economic System, 26(3), 271–282.
    Megginson, W.L. and J.M. Netter (2001), “From state to market: a survey of empirical studies on privatization,” Journal of Economic Literature, 39(2), 321–389.
    Pal, D. and M.D. White (1998), “Mixed Oligopoly, Privatization, and Strategic Trade Policy,” Southern Economics Journal, 65, 264-281.
    Raymond Fisman and Shang-Jin Wei (2001), “Tax Rates and Tax Evasion: Evidence From Missing Imports in China,” NBER working paper series.
    Wang, L.F.S. and J.L. Conant (1988), “Corporate Tax and Output Decisions of Uncertain Monopolist,” National Tax Journal, 41, 579-581.
    White, M. D. (1996), “Mixed Oligopoly, Privatization and Subsidization,” Economics Letters, 53, 189–195.
    Yaniv, G. (1995), “A Note on the Tax-Evading Firm,” National Tax Journal, 48, 113-120.
    Yaniv, G. (1996), “Tax Evasion and Output Decisions,” Public Finance Quarterly, 24, 501-505.
    Description: 碩士
    國立政治大學
    財政研究所
    100255026
    101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0100255026
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

    Files in This Item:

    File SizeFormat
    502601.pdf472KbAdobe PDF2181View/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