| dc.contributor.advisor | 翁堃嵐 | zh_TW |
| dc.contributor.author (Authors) | 賴瀚仁 | zh_TW |
| dc.creator (作者) | 賴瀚仁 | zh_TW |
| dc.date (日期) | 2019 | en_US |
| dc.date.accessioned | 5-Sep-2019 17:11:49 (UTC+8) | - |
| dc.date.available | 5-Sep-2019 17:11:49 (UTC+8) | - |
| dc.date.issued (上傳時間) | 5-Sep-2019 17:11:49 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G1022550312 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/125821 | - |
| 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) | 102255031 | zh_TW |
| dc.description.abstract (摘要) | 網路交易平台在近十年間蓬勃發展，而隨著技術進步及各項平台之整合，共享經濟之交易型態亦因應而生，然過去文獻中大多以效率之層面切入，對於網路交易平台的課稅研究較少著墨。有鑑於此，本文嘗試以政府之角度切入，在政府欲制定網路交易平台稅率下，其網路交易平台廠商為求其本身利潤極大，本文以兩階段賽局求算最適租稅。另由於其網路交易平台之所得來源不同，理論上應給予不同稅率，惟應給予何者較高之稅率即為本文探討內容。本文研究發現應對於交易差額收入之來源所得課徵較高之稅率使得社會福利達到最大，其與過往獨佔廠商有能力控制價格使整體產出水準過少而進行補貼以矯正此扭曲之結論不盡相同。 | zh_TW |
| dc.description.tableofcontents | 第一章 緒論.........................1第二章 文獻回顧.....................3第三章 網路交易平台之最適稅率.........7第一節 基本函數設定..................7第二節 社會福利函數..................9第三節 稅後之網路交易平台利潤........10第四節 稅後社會福利函數及最適平台稅...13第四章 結論.........................19參考文獻.............................21 | zh_TW |
| dc.format.extent | 536500 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G1022550312 | en_US |
| dc.subject (關鍵詞) | 網路交易平台 | zh_TW |
| dc.subject (關鍵詞) | 社會福利函數 | zh_TW |
| dc.title (題名) | 網路交易平台之最適課稅政策 | zh_TW |
| dc.title (題名) | The optimal taxation policy of sharing platform | en_US |
| dc.type (資料類型) | thesis | en_US |
| dc.relation.reference (參考文獻) | 黃書瑜(2017)，網路交易課稅議題之探討，財政研究，第四十六卷第四期，頁20-38Belk, Russell. "Sharing." Journal of consumer research 36.5 (2009): 715-734.Benjaafar, Saif, et al. "Peer-to-peer product sharing: Implications for ownership, usage, and social welfare in the sharing economy." Management Science 65.2 (2018): 477-493.Bibler, Andrew, Keith Teltser, and Mark J. Tremblay. "Inferring tax compliance from pass-through: Evidence from Airbnb tax enforcement agreements." (2019).Botsman, Rachel, and Roo Rogers. What`s mine is yours: how collaborative consumption is changing the way we live. Vol. 5. London: Collins, 2011.Brander, James A., and Barbara J. Spencer. "Export subsidies and international market share rivalry." Journal of international Economics 18.1-2 (1985): 83-100.Fraiberger, Samuel P., and Arun Sundararajan. "Peer-to-peer rental markets in the sharing economy." NYU Stern School of Business research paper 6 (2015).Horton, John J., and Richard J. Zeckhauser. Owning, using and renting: some simple economics of the" sharing economy". No. w22029. National Bureau of Economic Research, 2016.Kung, Ling-Chieh, and Guan-Yu Zhong. "The optimal pricing strategy for two-sided platform delivery in the sharing economy." Transportation Research Part E: Logistics and Transportation Review 101 (2017): 1-12.Price, John A. "Sharing: The integration of intimate economies." Anthropologica (1975): 3-27.Ramsey, Frank P. "A Contribution to the Theory of Taxation." The Economic Journal 37.145 (1927): 47-61. | zh_TW |
| dc.identifier.doi (DOI) | 10.6814/NCCU201901065 | en_US |
