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| Title: | 外人持股比例對商品課稅原則選擇之影響
The Impact of Foreign Ownership Proportion on the Choice of Commodity Taxation Principle |
| Authors: | 詹毓馨
Chan, Yu-Hsin |
| Contributors: | 翁堃嵐
Ueng, K. L. Glen
詹毓馨
Chan, Yu-Hsin |
| Keywords: | 外人持股
商品課稅原則
生產地課稅原則
消費地課稅原則
最適稅率
福利比較
運輸成本
Foreign ownership
Commodity taxation principles
Origin-based taxation principle
Destination-based taxation principle
Optimal tax rate
Welfare comparison
Transportation costs |
| Date: | 2025 |
| Issue Date: | 2025-09-01 16:31:35 (UTC+8) |
| Abstract: | 本文探討外人持股比例對商品課稅原則（生產地課稅與消費地課稅）選擇之影響。傳統文獻多假設企業完全由本國人持有，忽略全球化下外人持股的普遍現象。本文延伸Haufler et al. (2005)模型，納入兩國相互持股，分析不同課稅原則下之最適稅率與社會福利。主要發現如下：在無相互持股時，不論運輸成本高低，生產地課稅原則均優於消費地課稅原則。然而，若兩國相互持股比例達一定門檻，消費地課稅原則之社會福利可能反超生產地課稅原則，且此結果於高持股比例下不受運輸成本影響。
本研究的主要貢獻在於揭示全球化背景下，外人持股結構對稅制設計的重要影響。隨著外人持股比例的提升，政府在設定最適稅率時，會改變對廠商利潤的重視程度，並相應調整課稅原則。具體而言，當兩國相互持股比例達三分之一以上時，消費地課稅原則無論運輸成本高低，均能帶來較高的社會福利。這一結果顛覆了傳統文獻中主張生產地課稅原則優於消費地課稅原則的研究結論，並為全球資本流動下的租稅政策設計提供新見解。
This paper explores how foreign ownership influences the choice between origin-based and destination-based commodity taxation. While traditional studies typically assume that firms are entirely domestically owned, this assumption no longer reflects the realities of globalization, where foreign shareholding has become increasingly common. To address this gap, the paper builds on the model developed by Haufler et al. (2005), introducing mutual shareholding between two countries to examine how different taxation principles affect optimal tax rates and social welfare. The analysis reveals that origin-based taxation consistently outperforms destination-based taxation, regardless of transportation costs, when there is no mutual shareholding. However, once the level of mutual shareholding crosses a certain threshold, destination-based taxation can generate higher social welfare. This result holds regardless of the level of transportation costs, as long as the foreign ownership ratio remains high.
This study makes a significant contribution by highlighting the impact of foreign ownership structure on tax system design in the context of globalization. As foreign ownership increases, governments will change the emphasis on manufacturers' profits when setting the optimal tax rate, ultimately modifying their taxation principles. Specifically, when the ratio of mutual shareholding between the two countries exceeds one-third, the consumption-based taxation principle results in higher social welfare, regardless of transportation costs. The findings challenge traditional literature, which generally favors production-based taxation over consumption-based taxation, and provide fresh insights for designing tax policies in the era of global capital mobility. |
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網路資料
駐沙烏地阿拉伯王國台北經濟文化代表處（2024）。沙烏地阿拉伯主權基金投資居全球之冠，https://www.taiwanembassy.org/sa/post/5588.html
AccorHotels. (2018). AccorHotels sells 57.8% of the capital of AccorInvest. https://press.accor.com/download?n=8f44adbd3e640cd1f7925655ad9a90c4.pdf&picid=3954
Public Investment Fund. (2018). PIF partners with global investor groups to acquire 55% stake in AccorInvest. https://www.pif.gov.sa/en/news-and-insights/press-releases/2018/pif-partners-with-global-investor/ |
| Description: | 碩士
國立政治大學
財政學系
111255028 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111255028 |
| Data Type: | thesis |
| Appears in Collections: | [財政學系] 學位論文
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