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題名 混合寡占市場下利潤稅的中立性公營廠商目標函數一般化的情況
Profit Tax Neutrality in a Mixed Oligopoly When a Public Firm Pursues General Objectives作者 李品逸
Li, Pin-Yi貢獻者 翁堃嵐
李品逸
Li, Pin-Yi關鍵詞 混合寡占市場
民營化政策
利潤稅中立性
一般化目標函數
Mixed oligopoly
Privatization policy
Profit tax neutrality
General objectives日期 2019 上傳時間 6-Dec-2019 09:24:51 (UTC+8) 摘要 本文在公營廠商的目標函數一般化的情況下,探討同質混合寡占市場下利 潤稅中立性以及最適的民營化政策。依據本文研究結果顯示: (1) 在混合寡占市場下,由於公營廠商的目標函數並非追求利潤之極大,因此在釋股比例為外生的情況下,利潤稅的課徵對廠商的產出決策將不具中立性,然而在釋股比例為內生的情況下,課徵利潤稅對產出決策及社會福利水準均具有中立性。(2) 在考慮外人持股的開放體系下,不論民營化程度為外生或內生,利潤稅的中立性將無法成立。
This paper considers the case where a public firm pursues general objectives. We discuss the profit tax neutrality theorem and the optimal privatization policy under thehomogenous mixed oligopolistic market. The major findings are as follow (1) The objective function of public firms is not pursuit of maximizing profits under mixed oligopolistic market. When the privatization level is exogenously given, the profit tax which affects market equilibrium is no longer neutral. However, under the optimal privatization policy, an exogenous increase of profit tax rate will not affect market equilibrium and the social welfare level (i.e. profit tax is neutral) (2) The model of foreign shareholding is considered.Regardless of whether the degree of privatization is exogenous or endogenous, the neutrality of the profit tax doesn’t hold.參考文獻 中文文獻林宛儀 (2012),〈公營廠商民營化的最適釋股比例分析—考慮租稅的情況〉,《經濟論文》,頁1-29。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》,頁149-169翁堃嵐、林宛儀、郭虹儀 (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》,第96期。翁堃嵐、吳家恩(2009),〈查核不確定下廠商之生產與逃漏決策〉,《經濟研究》,第45卷第1期,頁1-9 。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眷第2期,頁245-259。賴紫琳 (2018),〈公共社會企業下的民營化政策與中立性〉。國家發展委員會官方網站 https://www.ndc.gov.tw/。英文文獻Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of public economics, 1(3-4), 323-338.Baldini, M., & Lambertini, L. (2011). Profit taxation and capital accumulation in a dynamic oligopoly model. Japan and the World Economy, 23(1), 13-18.Chang, C. W., Wu, D., & Lin, Y. S. (2018). Price control and privatization in a mixed duopoly with a public social enterprise. Journal of Economics, 124(1), 57-73.Cremer, H., Marchand, M., & Thisse, J. F. (1989). The public firm as an instrument for regulating an oligopolistic market. Oxford Economic Papers, 283-301.Cremer, H., Marchand, M., & Thisse, J. F. (1991). Mixed oligopoly with differentiated products. International Journal of Industrial Organization, 9(1), 43-53.De Fraja, G., & Delbono, F. (1989). Alternative strategies of a public enterprise in oligopoly. Oxford Economic Papers, 41(2), 302-311.De Fraja, G., & Delbono, F. (1990). Game theoretic models of mixed oligopoly. Journal of Economic Surveys, 4(1), 1-17.Fjell, K., & Pal, D. (1996). A mixed oligopoly in the presence of foreign private firms. Canadian Journal of economics, 737-743.Fujiwara, K. (2007). Partial privatization in a differentiated mixed oligopoly. Journal of Economics, 92(1), 51-65.George, K., & La Manna, M. M. (1996). Mixed duopoly, inefficiency, and public ownership. Review of Industrial Organization, 11(6), 853-860.Goerke, L., & Runkel, M. (2006). Profit tax evasion under oligopoly with endogenous market structure. National Tax Journal, 851-857.Hamada, K. (2018). Privatization Neutrality Theorem: When a Public Firm Pursues General Objectives. The Japanese Economic Review, 69(1), 59-68.Kreutzer, D., & Lee, D. R. (1986). On taxation & understated monopoly profits. National Tax Journal, 39(2), 241-243.Lee, K. (1998). Tax evasion, monopoly, and nonneutral profit taxes. National Tax Journal, 333-338.Matsumura, T. (1998). Partial privatization in mixed duopoly. Journal of Public Economics, 70(3), 473-483.Matsumura, T., & Kanda, O. (2005). Mixed oligopoly at free entry markets. Journal of Economics, 84(1), 27-48.Matsumura, T., & Tomaru, Y. (2012). Market structure and privatization policy under international competition. The Japanese Economic Review, 63(2), 244-258.Nabin, M. H., Nguyen, X., Sgro, P. M., & Chao, C. C. (2014). Strategic quality competition, mixed oligopoly and privatization. International Review of Economics & Finance, 34, 142-150.Pal, D., & White, M. D. (1998). Mixed oligopoly, privatization, and strategic trade policy. Southern Economic Journal, 264-281.Panteghim, P. M. (1996). SUNK COSTS AND PROFIT TAXATION: A SOURCE OF TAX NON‐NEUTRALITY. Scottish Journal of Political Economy, 43(1), 85-98..Panteghini, P. (2001). On corporate tax asymmetries and neutrality. German Economic Review, 2(3), 269-286.Parai, A. K. (1999). Profit tax and tariff under international oligopoly. International Review of Economics & Finance, 8(3), 317-326.Ueng, K.L.G., and Wang, L.F.S., (2019), “Corporate Tax Evasion In Mixed Oligopoly with Asymmetric Costs.” Working PaperUeng, K.L.G., Peng, C. H., and Kuo, H. I., (2018), “On the Neutrality of Profit Taxation in a Mixed Oligopoly.” Western Economic Association International 93rd Annual Conference, Vancouver, Canada.Vickers, J., & Yarrow, G. K. (1988). Privatization: An economic analysis (Vol. 18). MIT press.Wang, L. F. (1990). Tax evasion and monopoly output decisions with endogenous probability of detection. Public Finance Quarterly, 18(4), 480-487.Wang, L. F., & Conant, J. L. (1988). Corporate tax evasion and output decisions of the uncertain monopolist. National Tax Journal, 41(4), 579-581.Wu, T. M. (2016). Profit Tax Evasion under Wage Bargaining Structure. The BE Journal of Theoretical Economics, 16(2), 817-834.Wu, T. M., & Yang, C. C. (2011). Monopolists` Profit Tax Evasion Revisited: When Firms Have Objectives Other than Maximizing Profit. Public Finance Review, 39(6), 831-840.Yaniv, G. (1995). A note on the tax evading firm. National Tax Journal, 113-120.Yaniv, G. (1996). Tax evasion and monopoly output decisions: Note. Public Finance Quarterly, 24(4), 501-505. 描述 碩士
國立政治大學
財政學系
106255027資料來源 http://thesis.lib.nccu.edu.tw/record/#G0106255027 資料類型 thesis dc.contributor.advisor 翁堃嵐 zh_TW dc.contributor.author (Authors) 李品逸 zh_TW dc.contributor.author (Authors) Li, Pin-Yi en_US dc.creator (作者) 李品逸 zh_TW dc.creator (作者) Li, Pin-Yi en_US dc.date (日期) 2019 en_US dc.date.accessioned 6-Dec-2019 09:24:51 (UTC+8) - dc.date.available 6-Dec-2019 09:24:51 (UTC+8) - dc.date.issued (上傳時間) 6-Dec-2019 09:24:51 (UTC+8) - dc.identifier (Other Identifiers) G0106255027 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/127741 - 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) 106255027 zh_TW dc.description.abstract (摘要) 本文在公營廠商的目標函數一般化的情況下,探討同質混合寡占市場下利 潤稅中立性以及最適的民營化政策。依據本文研究結果顯示: (1) 在混合寡占市場下,由於公營廠商的目標函數並非追求利潤之極大,因此在釋股比例為外生的情況下,利潤稅的課徵對廠商的產出決策將不具中立性,然而在釋股比例為內生的情況下,課徵利潤稅對產出決策及社會福利水準均具有中立性。(2) 在考慮外人持股的開放體系下,不論民營化程度為外生或內生,利潤稅的中立性將無法成立。 zh_TW dc.description.abstract (摘要) This paper considers the case where a public firm pursues general objectives. We discuss the profit tax neutrality theorem and the optimal privatization policy under thehomogenous mixed oligopolistic market. The major findings are as follow (1) The objective function of public firms is not pursuit of maximizing profits under mixed oligopolistic market. When the privatization level is exogenously given, the profit tax which affects market equilibrium is no longer neutral. However, under the optimal privatization policy, an exogenous increase of profit tax rate will not affect market equilibrium and the social welfare level (i.e. profit tax is neutral) (2) The model of foreign shareholding is considered.Regardless of whether the degree of privatization is exogenous or endogenous, the neutrality of the profit tax doesn’t hold. en_US dc.description.tableofcontents 第壹章 緒論 1第貳章 文獻回顧 5第參章 模型設定 8第一節 混合寡占市場均衡 9第二節 傳統模式 14第三節 公共社會企業模式 17第四節 外人持股模式 20第肆章 結論 23表1: 傳統模式、PSE模式、外人持股模式之綜合比較表 24參考文獻 25中文文獻 25英文文獻 25 zh_TW dc.format.extent 589337 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0106255027 en_US dc.subject (關鍵詞) 混合寡占市場 zh_TW dc.subject (關鍵詞) 民營化政策 zh_TW dc.subject (關鍵詞) 利潤稅中立性 zh_TW dc.subject (關鍵詞) 一般化目標函數 zh_TW dc.subject (關鍵詞) Mixed oligopoly en_US dc.subject (關鍵詞) Privatization policy en_US dc.subject (關鍵詞) Profit tax neutrality en_US dc.subject (關鍵詞) General objectives en_US dc.title (題名) 混合寡占市場下利潤稅的中立性公營廠商目標函數一般化的情況 zh_TW dc.title (題名) Profit Tax Neutrality in a Mixed Oligopoly When a Public Firm Pursues General Objectives en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 中文文獻林宛儀 (2012),〈公營廠商民營化的最適釋股比例分析—考慮租稅的情況〉,《經濟論文》,頁1-29。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》,頁149-169翁堃嵐、林宛儀、郭虹儀 (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》,第96期。翁堃嵐、吳家恩(2009),〈查核不確定下廠商之生產與逃漏決策〉,《經濟研究》,第45卷第1期,頁1-9 。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眷第2期,頁245-259。賴紫琳 (2018),〈公共社會企業下的民營化政策與中立性〉。國家發展委員會官方網站 https://www.ndc.gov.tw/。英文文獻Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of public economics, 1(3-4), 323-338.Baldini, M., & Lambertini, L. (2011). Profit taxation and capital accumulation in a dynamic oligopoly model. Japan and the World Economy, 23(1), 13-18.Chang, C. W., Wu, D., & Lin, Y. S. (2018). Price control and privatization in a mixed duopoly with a public social enterprise. Journal of Economics, 124(1), 57-73.Cremer, H., Marchand, M., & Thisse, J. F. (1989). The public firm as an instrument for regulating an oligopolistic market. Oxford Economic Papers, 283-301.Cremer, H., Marchand, M., & Thisse, J. F. (1991). Mixed oligopoly with differentiated products. International Journal of Industrial Organization, 9(1), 43-53.De Fraja, G., & Delbono, F. (1989). Alternative strategies of a public enterprise in oligopoly. Oxford Economic Papers, 41(2), 302-311.De Fraja, G., & Delbono, F. (1990). Game theoretic models of mixed oligopoly. Journal of Economic Surveys, 4(1), 1-17.Fjell, K., & Pal, D. (1996). A mixed oligopoly in the presence of foreign private firms. Canadian Journal of economics, 737-743.Fujiwara, K. (2007). Partial privatization in a differentiated mixed oligopoly. Journal of Economics, 92(1), 51-65.George, K., & La Manna, M. M. (1996). Mixed duopoly, inefficiency, and public ownership. Review of Industrial Organization, 11(6), 853-860.Goerke, L., & Runkel, M. (2006). Profit tax evasion under oligopoly with endogenous market structure. National Tax Journal, 851-857.Hamada, K. (2018). Privatization Neutrality Theorem: When a Public Firm Pursues General Objectives. The Japanese Economic Review, 69(1), 59-68.Kreutzer, D., & Lee, D. R. (1986). On taxation & understated monopoly profits. National Tax Journal, 39(2), 241-243.Lee, K. (1998). Tax evasion, monopoly, and nonneutral profit taxes. National Tax Journal, 333-338.Matsumura, T. (1998). Partial privatization in mixed duopoly. Journal of Public Economics, 70(3), 473-483.Matsumura, T., & Kanda, O. (2005). Mixed oligopoly at free entry markets. Journal of Economics, 84(1), 27-48.Matsumura, T., & Tomaru, Y. (2012). Market structure and privatization policy under international competition. The Japanese Economic Review, 63(2), 244-258.Nabin, M. H., Nguyen, X., Sgro, P. M., & Chao, C. C. (2014). Strategic quality competition, mixed oligopoly and privatization. International Review of Economics & Finance, 34, 142-150.Pal, D., & White, M. D. (1998). Mixed oligopoly, privatization, and strategic trade policy. Southern Economic Journal, 264-281.Panteghim, P. M. (1996). SUNK COSTS AND PROFIT TAXATION: A SOURCE OF TAX NON‐NEUTRALITY. Scottish Journal of Political Economy, 43(1), 85-98..Panteghini, P. (2001). On corporate tax asymmetries and neutrality. German Economic Review, 2(3), 269-286.Parai, A. K. (1999). Profit tax and tariff under international oligopoly. International Review of Economics & Finance, 8(3), 317-326.Ueng, K.L.G., and Wang, L.F.S., (2019), “Corporate Tax Evasion In Mixed Oligopoly with Asymmetric Costs.” Working PaperUeng, K.L.G., Peng, C. H., and Kuo, H. I., (2018), “On the Neutrality of Profit Taxation in a Mixed Oligopoly.” Western Economic Association International 93rd Annual Conference, Vancouver, Canada.Vickers, J., & Yarrow, G. K. (1988). Privatization: An economic analysis (Vol. 18). MIT press.Wang, L. F. (1990). Tax evasion and monopoly output decisions with endogenous probability of detection. Public Finance Quarterly, 18(4), 480-487.Wang, L. F., & Conant, J. L. (1988). Corporate tax evasion and output decisions of the uncertain monopolist. National Tax Journal, 41(4), 579-581.Wu, T. M. (2016). Profit Tax Evasion under Wage Bargaining Structure. The BE Journal of Theoretical Economics, 16(2), 817-834.Wu, T. M., & Yang, C. C. (2011). Monopolists` Profit Tax Evasion Revisited: When Firms Have Objectives Other than Maximizing Profit. Public Finance Review, 39(6), 831-840.Yaniv, G. (1995). A note on the tax evading firm. National Tax Journal, 113-120.Yaniv, G. (1996). Tax evasion and monopoly output decisions: Note. Public Finance Quarterly, 24(4), 501-505. zh_TW dc.identifier.doi (DOI) 10.6814/NCCU201901255 en_US