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https://ah.lib.nccu.edu.tw/handle/140.119/54706| 題名: | 公營廠商民營化的最適釋股比例分析―考慮租稅的情況 The optimal government shareholdings in public enterprises in the process of privatization within tax evasion economy |
作者: | 林宛儀 | 貢獻者: | 翁堃嵐 林宛儀 |
關鍵詞: | 公司稅 公營廠商 民營化 最適持股 corporate tax public enterprise privatization optimal shareholdings |
日期: | 2011 | 上傳時間: | 30-Oct-2012 | 摘要: | 邱俊榮與黃鴻 (2006) 一文在忽略租稅負擔的情況下，探討公營廠商民營化的最適釋股比例問題，文中發現：在開放體系下，廠商邊際成本固定並採Cournot數量競爭，唯在公營廠商生產效率較民營廠商生產效率低時政府才有動機將產業民營化，然而實際上租稅負擔會影響到廠商的有效邊際成本，進而影響其產出決策，最後再影響民營化的最適釋股比例。有鑑於此，本文在邱俊榮與黃鴻 (2006) 一文中導入利潤稅制與公司稅制，別探討此二種稅制的引進如何影響到最適的釋股比例。文中發現：利潤稅的存在將提高政府的最適釋股比例，而且最適釋股比例隨著稅率增加而增加，不過，在利潤稅制下唯在公營廠商生產效率較民營廠商生產效率低時政府才有動機將產業民營化。然而，公司稅對於最適釋股比例影響方向並不明確。比較有趣的是，在公司稅制下即使公營廠商生產效率與民營廠商相同，政府仍有動機將產業民營化，此部份有異於邱俊榮與黃鴻 (2006) 一文所獲致的結果。 | 參考文獻: | 翁永和、羅鈺珊、劉碧珍 (2003)，「市場結構與最適民營化政策」，《經濟論文》，第31卷第2期，頁149-169。\n邱俊榮、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卷第2期，頁246-259。\n郭虹瑩、翁堃嵐 (2007)，「低成本高補貼嗎?考慮公司稅的情況」，《經濟論文叢刊》，第35卷第3期，頁321-335。\n許如筌、黃金樹、徐慧茹 (2010)，「法定盈餘繳庫與公營事業的民營化策略」，《亞太經濟管理評論》，第13卷第2期，頁9-38。\nAnderson, S. P., Palma, A. and Thisse, J. F. (1997), “Privatization and efficiency\nin a differentiated industry”, European Economic Review, 41,1635–1654.\nCremer, H., Marchand, M. and Thisse, J. F. (1989), “The public firm as\nan instrument for regulating an oligopolistic market”, Oxford Economic\nPapers, 41, 283–301.\nDe Fraja, G. and Delbono, F. (1989), “Alternative strategies of a public enterprise in oligopoly”, Oxford Economic Papers, 41, 302-311.\nFershtman, C. (1990), “The interdependence between ownership status and market structure: The case of privatization”, Economica, 57, 319-328. \nFjell, K. and Pal, D. (1996), “A mixed oligopoly in the presence of foreign\nprivate firms”, Canadian Journal of Economics, 29, 737–743.\nGeorge, K. and La Manna, M. (1996), “Mixed duopoly, inefficiency, and public ownership”, Review of Industrial Organization, 11, 853-860.\nHarberger, A. C. (1961), “The incidence of the corporation income tax”, Journal of Political Economy, 70, 215-240.\nKreutzer, D. and Lee, D.R. (1986), “On Taxation amd Understated Monopoly Profits”, National Tax Journal, 39, 241-243. \nLee, K. (1998), “Tax Evasion ,Monopoly ,and Nonneutral Profit Taxes”, National Tax Journal, 51, 333-338.\nMatsumura, T. (1998), “Partial privatization in mixed duopoly”, Journal of\nPublic Economics, 70, 473–483.\nMennel, A. and Forster, J. (2000), “Steuern in Europa, Amerika und Asien”,Verlag Neue Wirtschaftsbriefe,Berlin.\nMerrill, W. C. and Schneider, N. (1966), “Government Firms in Oligopoly Industries: A Short-Run Analysis”, Journal of Economics, 80, 400-412.\nPal, D. and White, M. D. (1998), “Mixed oligopoly, privatization, and\nstrategic trade policy”, Southern Economic Journal, 65, 264–281.\nRosen, H. S. (2005), Public Finance, New York: McGraw-Hill, 7th edition.\nShoven, J. B. and Whalley, J. (1972), “A general equilibrium calculation of the effects of different taxation of income from capital in the U.S.”, Journal of Public Economics, 1, 281-321.\nStiglitz, J. E. (1973), “Taxation, corporate financial policy, and the cost of capital”, Journal of Public Economics, 2, 1-34.\nWang, L.F.S. and Conant J.L. (1988), “Corporate Tax and Output Decisions of Uncertain Monopolist”, National Tax Journal, 41, 579-581.\nYaniv, G. (1995), “A note on the Tax+Evading Firm”, National Tax Journal, 48, 113-120.\nYaniv, G. (1996), “Tax Evasion and Output Decisions”, Public Finance Quarterly, 24, 501-505. | 描述: | 碩士 國立政治大學 財政研究所 99255017 100 |
資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0099255017 | 資料類型: | thesis |
| Appears in Collections: | 學位論文 |
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