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題名 利潤稅與公司稅下廠商家數中立性之探討
The neutrality of the number of firms under the profit tax and corporate tax作者 周俊穎
Chou, Chun Ying貢獻者 翁堃嵐
周俊穎
Chou, Chun Ying關鍵詞 先進者
利潤稅
公司稅
租稅中立性
First-movers
Profit tax
Corporation tax
Tax neutrality日期 2017 上傳時間 31-Aug-2017 12:23:43 (UTC+8) 摘要 文獻上探討廠商進入市場模型，大都忽略稅制對其造成的影響。有鑑於此，本文應用Bennett and Estrin（2013）的模型，引入利潤公司稅模型來探討廠商進入獨占性競爭市場決策。文中探討利潤稅以及公司稅兩種情況。主要有三點發現：首先，利潤稅制下，稅制的中立性成立。其次，在公司稅制下，稅制的中立性不成立，且先進者與後進者家數較課稅前少。最後，稅率與先進者家數關係不確定，即有可能出現稅率越高，先進者家數越高的情形。
Most of the available literature discussing the models adopted by firms entering markets ignores the influence of tax system. Therefore, this paper applies Bennett and Estrin’s (2013) models and uses profit tax and corporation tax models to discuss strategies for firms entering a monopolistic competition market. This paper explores and discuss two situations, profit tax and corporation tax, and identifies three major points. Firstly, in the profit tax system, tax neutrality is established. Secondly, in the corporation tax system, tax neutrality is not established and the number of first-and of second-movers is lower than before tax. Finally, the relationship between tax rate and the number of first-movers is uncertain. It is possible that a higher tax rate creates a higher number of first-movers.參考文獻 翁堃嵐和吳家恩（2009），「查核不確定下廠商之生產與逃漏決策」，《經濟研究》。45卷，1 期，1-9。翁堃嵐和王伊君（2012），「公司稅的中立性與逃漏稅行為」，《社會科學論叢》。6卷，1 期，1-14。翁堃嵐、林宛儀和郭虹瑩（2014），「混合寡占市場下利潤稅的中立性與最適釋股比例」，《應 用 經 濟 論 叢 》， 96 期 ，105-126。 郭虹瑩和翁堃嵐（2007），「低成本高補貼嗎？考慮公司稅制的情況」，《經濟論文叢刊》，35，3期，321 – 335。Adelman, I. G. (1958), “A Stochastic Analysis of the Size Distribution of Firms,” American Statistical Association Journal, 53: 893-900. Arrow, Kenneth J. (1962), “The Economic Implications of Learning by Doing,” Review of Economic Studies, 29(3): 155-174.Bennett, J. and S. Estrin (2013), “Regulatory Barriers and Entry into a New Competitive Industry,” Review of Development Economics. 17(4): 685–698. Brock, W. A. (1972), “On Models of Expectations that Arise from Maximizing Behaviour of Economic Agents over Time,” Journal of Economic Theory, 5: 348-376.Djankov, S., Rafael La Porta, Florenzio Lopez-de-Silanes, and Andrei Shleifer (2002), “The Regulation of Entry,” Quarterly Journal of Economics, 117(1): 1–35.De Meza, D. (1986), “Export subsidies and high productivity: Cause or effect?,” Canadian Journal of Economics, 19(2): 347-350.Goerke, Laszlo and Marco Runkel (2006), “Profit Tax Evasion under Oligopoly with Endogenous Market Structure,” National Tax Journal, Dec, 59(4): 851-857. Griliches, Zvi (1957), “Hybrid Corn: An Exploration in Technological Change” Econometrica, 25(4): 501-522. Harberger, A. C. (1962), “The Incident of the Corporation Income Tax,” Journal of Political Economy, 70(3): 215-240. Hart, P. E. and S. J. Prais (1956), “The Analysis of Business Concentration:A Statistical Approach,” Journal of the Royal Statistical Society, 119(2): 150-191.Hopenhayn, Hugo A. (1992), “Entrt, Exit, and Firm Dynamics in Long Run Equilibrium,” Econometrica, 60(5): 1127–1150. Jovanovic, Boyan (1982), “Selection and the Evolution of Industry,” Econometrica, 50(3): 649–670.Jovanovic, Boyan and Saul Lach (1989), “Entry, Exit, and Diffusion with Learning by Doing,” American Economic Review, 79(4):690–699.Krautheim, Sebastian, Tim Schmidt-Eisenloh (2011), “Heterogeneous firms,‘profit shifting’ FDI and international tax competition,”The Journal of Public Economics, 95(1): 122-133. Kreutzer, D. and D. R. Lee (1986), “On Taxation and Understated Monopoly Profits,” National Tax Journal, 39(2): 241-243. Langenmayr, Dominika, Andreas Haufler , and Christian J. Bauer (2015), “Should tax policy favor high- or low-productivity firms,”European Economic Review, 73: 18-34.Lee, K. (1998), “Tax Evasion, Monopoly, and Non-neutral Profit Taxes,” National Tax Journal, 51(2): 333-338. Lucas, R. E., Jr. and Edward C. Prescott (1971), “Investment under Uncertainty.”Econometric, 39(5): 659-81.Mankiw, N. Gregory, and Michael D. Whinston (1986), “Free Entry and Social Inefficiency,” Rand Journal of Economics, 17(1): 48–58.Mcchesney, Fred S. (1987), “Rent Extraction and Rent Creation in the Economic Theory of Regulation,” Journal of Legal Studies, 16: 101-118.Organisation For Economic Co-Operation And Development (2007), Fundamental Reform of Corporate Income Tax. Paris: Organisation For Economic Co-Operation And Development.Pfluger, Michael and Jens Suedekum (2013), “Subsidizing firm entry in open economies,” Journal of Public Economics, 97: 258-271.Pigou, Arthur C. (1938), The Economics of Welfare, 4th ed.. London: Macmillan and Co..PricewaterhouseCoopers (2012), corporate income tax－a global analysis. London: PricewaterhouseCoopers.Rosen, H. S. (2005), Public Finance, New York: McGraw-Hill, 7th edition.Shoven, J. B. and J. Whalley (1972), “A General Equilibrium Calculation of the Effects of Different Taxation of Income from Capital in the U.S.,” Journal of Public Economics, 1(3): 281-321.Simon, H. A. and C. P. Bonini (1958), “The Size Distribution of Business Firms,” American Economic Review, 48(4): 607-617.Stigler, George J. (1971), “The Theory of Economic Regulation,” Bell Journal of Economics and Management Science, 2, 3-21.Stiglitz, J. E. (1973), “Taxation, corporate financial policy, and the cost of capital”, Journal of Public Economics, 2(1), 1–34.Tullock, Gordon (1967), “The Welfare Cost of Tariffs, Monopoly, and Theft,” Western Economic Journal, 5, 224-232.Wang, L. F. S. and J. L. Conant (1988), “Corporate Tax and Output Decisions of Uncertain Monopolist,” National Tax Journal, 41(4): 579-581. Wang, L. F. S. (1990), “Tax Evasion and Monopoly Output Decisions with Endogenous Probability of Detection,” Public Finance Quarterly, 18(4): 480-487. Yaniv, G. (1995), “A note on the Tax-Evading Firm,” National Tax Journal, 48(1): 113~120. Yaniv, G. (1996), “Tax Evasion and Output Decisions: Note,” Public Finance Quarterly, 24(4): 501-505. 描述 碩士
國立政治大學
財政學系
102255030資料來源 http://thesis.lib.nccu.edu.tw/record/#G0102255030 資料類型 thesis dc.contributor.advisor 翁堃嵐 zh_TW dc.contributor.author (Authors) 周俊穎 zh_TW dc.contributor.author (Authors) Chou, Chun Ying en_US dc.creator (作者) 周俊穎 zh_TW dc.creator (作者) Chou, Chun Ying en_US dc.date (日期) 2017 en_US dc.date.accessioned 31-Aug-2017 12:23:43 (UTC+8) - dc.date.available 31-Aug-2017 12:23:43 (UTC+8) - dc.date.issued (上傳時間) 31-Aug-2017 12:23:43 (UTC+8) - dc.identifier (Other Identifiers) G0102255030 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/112412 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 財政學系 zh_TW dc.description (描述) 102255030 zh_TW dc.description.abstract (摘要) 文獻上探討廠商進入市場模型，大都忽略稅制對其造成的影響。有鑑於此，本文應用Bennett and Estrin（2013）的模型，引入利潤公司稅模型來探討廠商進入獨占性競爭市場決策。文中探討利潤稅以及公司稅兩種情況。主要有三點發現：首先，利潤稅制下，稅制的中立性成立。其次，在公司稅制下，稅制的中立性不成立，且先進者與後進者家數較課稅前少。最後，稅率與先進者家數關係不確定，即有可能出現稅率越高，先進者家數越高的情形。 zh_TW dc.description.abstract (摘要) Most of the available literature discussing the models adopted by firms entering markets ignores the influence of tax system. Therefore, this paper applies Bennett and Estrin’s (2013) models and uses profit tax and corporation tax models to discuss strategies for firms entering a monopolistic competition market. This paper explores and discuss two situations, profit tax and corporation tax, and identifies three major points. Firstly, in the profit tax system, tax neutrality is established. Secondly, in the corporation tax system, tax neutrality is not established and the number of first-and of second-movers is lower than before tax. Finally, the relationship between tax rate and the number of first-movers is uncertain. It is possible that a higher tax rate creates a higher number of first-movers. en_US dc.description.tableofcontents 第一章 緒論 1第二章 文獻回顧 4第三章 基本模型 7第一節 利潤稅制模型 8第二節 公司稅制模型 13第三節 兩稅制比較 19第四章 結論 21參考文獻 22 zh_TW dc.format.extent 573919 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0102255030 en_US dc.subject (關鍵詞) 先進者 zh_TW dc.subject (關鍵詞) 利潤稅 zh_TW dc.subject (關鍵詞) 公司稅 zh_TW dc.subject (關鍵詞) 租稅中立性 zh_TW dc.subject (關鍵詞) First-movers en_US dc.subject (關鍵詞) Profit tax en_US dc.subject (關鍵詞) Corporation tax en_US dc.subject (關鍵詞) Tax neutrality en_US dc.title (題名) 利潤稅與公司稅下廠商家數中立性之探討 zh_TW dc.title (題名) The neutrality of the number of firms under the profit tax and corporate tax en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 翁堃嵐和吳家恩（2009），「查核不確定下廠商之生產與逃漏決策」，《經濟研究》。45卷，1 期，1-9。翁堃嵐和王伊君（2012），「公司稅的中立性與逃漏稅行為」，《社會科學論叢》。6卷，1 期，1-14。翁堃嵐、林宛儀和郭虹瑩（2014），「混合寡占市場下利潤稅的中立性與最適釋股比例」，《應 用 經 濟 論 叢 》， 96 期 ，105-126。 郭虹瑩和翁堃嵐（2007），「低成本高補貼嗎？考慮公司稅制的情況」，《經濟論文叢刊》，35，3期，321 – 335。Adelman, I. G. (1958), “A Stochastic Analysis of the Size Distribution of Firms,” American Statistical Association Journal, 53: 893-900. Arrow, Kenneth J. (1962), “The Economic Implications of Learning by Doing,” Review of Economic Studies, 29(3): 155-174.Bennett, J. and S. Estrin (2013), “Regulatory Barriers and Entry into a New Competitive Industry,” Review of Development Economics. 17(4): 685–698. Brock, W. A. (1972), “On Models of Expectations that Arise from Maximizing Behaviour of Economic Agents over Time,” Journal of Economic Theory, 5: 348-376.Djankov, S., Rafael La Porta, Florenzio Lopez-de-Silanes, and Andrei Shleifer (2002), “The Regulation of Entry,” Quarterly Journal of Economics, 117(1): 1–35.De Meza, D. (1986), “Export subsidies and high productivity: Cause or effect?,” Canadian Journal of Economics, 19(2): 347-350.Goerke, Laszlo and Marco Runkel (2006), “Profit Tax Evasion under Oligopoly with Endogenous Market Structure,” National Tax Journal, Dec, 59(4): 851-857. Griliches, Zvi (1957), “Hybrid Corn: An Exploration in Technological Change” Econometrica, 25(4): 501-522. Harberger, A. C. (1962), “The Incident of the Corporation Income Tax,” Journal of Political Economy, 70(3): 215-240. Hart, P. E. and S. J. Prais (1956), “The Analysis of Business Concentration:A Statistical Approach,” Journal of the Royal Statistical Society, 119(2): 150-191.Hopenhayn, Hugo A. (1992), “Entrt, Exit, and Firm Dynamics in Long Run Equilibrium,” Econometrica, 60(5): 1127–1150. Jovanovic, Boyan (1982), “Selection and the Evolution of Industry,” Econometrica, 50(3): 649–670.Jovanovic, Boyan and Saul Lach (1989), “Entry, Exit, and Diffusion with Learning by Doing,” American Economic Review, 79(4):690–699.Krautheim, Sebastian, Tim Schmidt-Eisenloh (2011), “Heterogeneous firms,‘profit shifting’ FDI and international tax competition,”The Journal of Public Economics, 95(1): 122-133. Kreutzer, D. and D. R. Lee (1986), “On Taxation and Understated Monopoly Profits,” National Tax Journal, 39(2): 241-243. Langenmayr, Dominika, Andreas Haufler , and Christian J. Bauer (2015), “Should tax policy favor high- or low-productivity firms,”European Economic Review, 73: 18-34.Lee, K. (1998), “Tax Evasion, Monopoly, and Non-neutral Profit Taxes,” National Tax Journal, 51(2): 333-338. Lucas, R. E., Jr. and Edward C. Prescott (1971), “Investment under Uncertainty.”Econometric, 39(5): 659-81.Mankiw, N. Gregory, and Michael D. Whinston (1986), “Free Entry and Social Inefficiency,” Rand Journal of Economics, 17(1): 48–58.Mcchesney, Fred S. (1987), “Rent Extraction and Rent Creation in the Economic Theory of Regulation,” Journal of Legal Studies, 16: 101-118.Organisation For Economic Co-Operation And Development (2007), Fundamental Reform of Corporate Income Tax. Paris: Organisation For Economic Co-Operation And Development.Pfluger, Michael and Jens Suedekum (2013), “Subsidizing firm entry in open economies,” Journal of Public Economics, 97: 258-271.Pigou, Arthur C. (1938), The Economics of Welfare, 4th ed.. London: Macmillan and Co..PricewaterhouseCoopers (2012), corporate income tax－a global analysis. London: PricewaterhouseCoopers.Rosen, H. S. (2005), Public Finance, New York: McGraw-Hill, 7th edition.Shoven, J. B. and J. Whalley (1972), “A General Equilibrium Calculation of the Effects of Different Taxation of Income from Capital in the U.S.,” Journal of Public Economics, 1(3): 281-321.Simon, H. A. and C. P. Bonini (1958), “The Size Distribution of Business Firms,” American Economic Review, 48(4): 607-617.Stigler, George J. (1971), “The Theory of Economic Regulation,” Bell Journal of Economics and Management Science, 2, 3-21.Stiglitz, J. E. (1973), “Taxation, corporate financial policy, and the cost of capital”, Journal of Public Economics, 2(1), 1–34.Tullock, Gordon (1967), “The Welfare Cost of Tariffs, Monopoly, and Theft,” Western Economic Journal, 5, 224-232.Wang, L. F. S. and J. L. Conant (1988), “Corporate Tax and Output Decisions of Uncertain Monopolist,” National Tax Journal, 41(4): 579-581. Wang, L. F. S. (1990), “Tax Evasion and Monopoly Output Decisions with Endogenous Probability of Detection,” Public Finance Quarterly, 18(4): 480-487. Yaniv, G. (1995), “A note on the Tax-Evading Firm,” National Tax Journal, 48(1): 113~120. Yaniv, G. (1996), “Tax Evasion and Output Decisions: Note,” Public Finance Quarterly, 24(4): 501-505. zh_TW
