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題名 民營化中立性定理、環境企業社會責任與皮古稅
Privatization Neutrality Theorem, Environmental Corporate Social Responsibility and Pigouvian Tax作者 王敏音
Wang, Min-Yin貢獻者 翁堃嵐
Ueng, Kun-Lan
王敏音
Wang, Min-Yin關鍵詞 混合寡占
民營化
民營化中立性定理
環境企業社會責任
皮古稅
Mixed Oligopoly
Privatization
Privatization Neutrality Theorem
Environmental Corporate Social Responsibility
Pigouvian Tax日期 2021 上傳時間 4-Aug-2021 16:05:52 (UTC+8) 摘要 民營化(privatization)及企業社會責任(Corporate Social Responsibility,CSR)之議題已廣為受到重視多時,而晚近幾年企業社會責任之重心又從多面向的議題逐漸聚焦在環境保護、永續發展之上,使得環境企業社會責任(Environmental Corporate Social Responsibility,ECSR)更顯重要。因此本文遵循White(1996)之分析架構,使市場中存在政府、公營廠商與民營廠商來觀察民營化前後對於均衡結果之影響及差異。與White(1996)乙文不同之處在於,本文章除了產品間品質之差異性外,亦考量了廠商投入ECSR後因消費者偏好所造成的不同,並對廠商課徵皮古稅(Pigouvian tax),最後檢驗在此條件下民營化中立性定理(Privatization Neutrality Theorem)是否會成立。本文研究結果顯示:(1)在對生產進行從量補貼、對污染課徵皮古稅兩種工具雙管齊下時,民營化中立性成立。(2)在特定函數之設定之下,政府要完全補貼廠商之生產,才能矯正市場扭曲。本文除補貼之外,皮古稅亦可為政策工具。雙管齊下之下,在民營化前除了能矯正私人廠商生產量不足之問題,亦矯正了私人廠商ECSR投入量不足的問題。相同地,在民營化後亦是能夠同時針對兩私人廠商矯正生產量過少及ECSR投入量不足的問題。因此當政府擁有兩項政策工具時,民營化中立性定理成立。
For the past few years, privatization and Corporate Social Responsibility (CSR) issues have become increasingly important in the world. In recent years, much attention has been paid to environmental protection and sustainable development instead of other aspects of CSR, which contributes to the discussion of Environmental Corporate Social Responsibility (ECSR). This paper follows the analysis framework of White (1996) and constructed a mixed oligopoly model to measure the social welfare before and after privatization. Different from White’s, this paper takes consumer’s preferences of ESCR into consideration and impose Pigouvian taxes on pollution to test whether the Privatization Neutrality Theorem holds or not.This paper shows:(1) Privatization Neutrality Theorem holds when the government is able to subsidize producers and impose Pigouvian taxes on pollution as well.(2) Under specific settings of utility function, the government should subsidize totally to the amount of production to correct the distortion of market.Subsidy and Pigouvian tax can correct not only the problem of insufficient production, but also the ESCR engagement with private firms. This conclusion also holds after privatization. This paper shows that the government is able to subsidize producers and impose Pigouvian taxes on pollution as well, the Privatization Neutrality Theorem holds true.參考文獻 邱俊榮、林佳蕙。(2002)。開放經濟體系下的最適貿易及環境政策。人會及社會科學集刊,14(2),211-232。侯雨君、翁堃嵐、郭虹瑩。(2020)。策略性的環境企業社會責任與民營化中立性定理。人文及社會科學集刊。楊雅博、許淑媖(2015)。開放經濟體系下之環境政策:跨界污染與區域污染,東吳經濟商學學報,88,45-71。Bagnoli, M., & Watts S. G. (2003). Selling to socially responsible consumers: Competition and the private provision of public goods. Journal of Economics &Management Strategy, 12(3), 419-445.Bárcena-Ruiz, J. C. (2012). Privatization when the public firm is as efficient as private firms. Economic Modelling, 29(4), 1019-1023.Baumol, W. J., Oates, W. E. (1988). The theory of environmental policy, Cambridge university press.Bowen, H.R. (1953). Social Responsibilities of the Businessman, New York.Brammer, S., & Millington, A. (2005). Profit maximization vs. agency: An analysis of charitable giving by UK firms. Cambridge Journal of Economics, 29(4), 517-534Buchanan, J. M. (1969). External diseconomies, corrective taxes, and market structure. The American Economic Review, 59(1), 174-177.Carroll, A. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business horizons, 34(4), 39-48.De Fraja, G., & Delbono, F. (1989). Alternative Strategies of a Public Enterprise in oligopoly. Oxford Economic Papers,41(2), 302-311.Ebert, U. (1992). On the effect of effluent fees under oligopoly: Comparative static analysis. Inst. für Volkswirtschaftslehre.Fjell, K., & Heywood, J. S. (2004). Mixed Oligopoly, Subsidization and the Order of Firm`s Moves: the Relevance of Privatization. Economics Letters83(3), 411-416.Fujiwara, K. (2007). Partial privatization in a differentiated mixed oligopoly. Journal of Economics, 92(1), 51-65.Fukuda, K., & Ouchida, Y. (2020). Corporate social responsibility and the environment: Does CSR increase emissions?. Energy Economics, 92, 104933.Garella, P. G., & Emmanuel, P. (2008). Minimum Quality Standards and Consumers’ Information, Economic Theory 36(2), 283-302.George, K., & La Manna, M. M. (1996). Mixed duopoly, inefficiency, and public ownership. Review of Industrial Organization, 11(6), 853-860.Häckner, J. (1999). A Note on Price and Quantity Competition in Differentiated Oligopolies. Department of economics, Stockholm University.Hirose, K., Lee, S., & Toshihiro M. (2017). Environmental Corporate Social Responsibility: A Note on the First-mover Advantage under Price Competition. Economics Bulletin. 37(1), 214-221.Jinji, N. (2013). Is Corporate Environmentalism Good for Domestic Welfare?. Review of International Economics, 21(5), 901-911.Krutilla, K. (1991). Environmental regulation in an open economy. Journal of Environmental Economics and Management, 20(2), 127-142.Kennedy, P. W. (1994). Equilibrium pollution taxes in open economies with imperfect competition. Journal of environmental economics and management, 27(1), 49-63.Levin, D. (1985). Taxation within Cournot oligopoly. Journal of Public Economics, 27(3), 281-290.Liu, C. C., Wang, L. F., & Lee, S. H. (2015). Strategic environmental corporate social responsibility in a differentiated duopoly market. Economics Letters, 129, 108-111.Lee, S. H., & Xu, L. (2018). Corporate social responsibility and environmental taxation with endogenous entry. Hitotsubashi Journal of Economics, 61-82.Matsumura, T. (1998). Partial Privatization in Mixed Duopoly. Journal of Public Economics 70(3), 473-483.Matsumura, T., & Tomaru, Y. (2012). Market Structure and Privatization Policy under International Competition. The Japanese Economic Review 63(2), 244-258.Matsumura, T., & Tomaru, Y. (2013). Mixed duopoly, privatization, and subsidization with excess burden of taxation. Canadian Journal of Economics/Revue canadienne d`économique, 46(2), 526-554.Porter, M. E., & Van der Linde, C. (1995). Toward a new conception of the environment-competitiveness relationship. Journal of economic perspectives, 9(4), 97-118.Quan, S., Li, Y., Li, M., Shi, W., & Wang, M. (2019). Will carbon tax affect the strategy and performance of low-carbon technology sharing between enterprises?. Journal of Cleaner Production, 210, 724-737.White, M. D. (1996). Mixed oligopoly, privatization and subsidization. Economics Letters, 53(2), 189-195.Zairi, M., & Peters, J. (2002). The impact of social responsibility on business performance. Managerial Auditing Journal, 17(4), 174-178. 描述 碩士
國立政治大學
財政學系
108255024資料來源 http://thesis.lib.nccu.edu.tw/record/#G0108255024 資料類型 thesis dc.contributor.advisor 翁堃嵐 zh_TW dc.contributor.advisor Ueng, Kun-Lan en_US dc.contributor.author (Authors) 王敏音 zh_TW dc.contributor.author (Authors) Wang, Min-Yin en_US dc.creator (作者) 王敏音 zh_TW dc.creator (作者) Wang, Min-Yin en_US dc.date (日期) 2021 en_US dc.date.accessioned 4-Aug-2021 16:05:52 (UTC+8) - dc.date.available 4-Aug-2021 16:05:52 (UTC+8) - dc.date.issued (上傳時間) 4-Aug-2021 16:05:52 (UTC+8) - dc.identifier (Other Identifiers) G0108255024 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/136592 - 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) 108255024 zh_TW dc.description.abstract (摘要) 民營化(privatization)及企業社會責任(Corporate Social Responsibility,CSR)之議題已廣為受到重視多時,而晚近幾年企業社會責任之重心又從多面向的議題逐漸聚焦在環境保護、永續發展之上,使得環境企業社會責任(Environmental Corporate Social Responsibility,ECSR)更顯重要。因此本文遵循White(1996)之分析架構,使市場中存在政府、公營廠商與民營廠商來觀察民營化前後對於均衡結果之影響及差異。與White(1996)乙文不同之處在於,本文章除了產品間品質之差異性外,亦考量了廠商投入ECSR後因消費者偏好所造成的不同,並對廠商課徵皮古稅(Pigouvian tax),最後檢驗在此條件下民營化中立性定理(Privatization Neutrality Theorem)是否會成立。本文研究結果顯示:(1)在對生產進行從量補貼、對污染課徵皮古稅兩種工具雙管齊下時,民營化中立性成立。(2)在特定函數之設定之下,政府要完全補貼廠商之生產,才能矯正市場扭曲。本文除補貼之外,皮古稅亦可為政策工具。雙管齊下之下,在民營化前除了能矯正私人廠商生產量不足之問題,亦矯正了私人廠商ECSR投入量不足的問題。相同地,在民營化後亦是能夠同時針對兩私人廠商矯正生產量過少及ECSR投入量不足的問題。因此當政府擁有兩項政策工具時,民營化中立性定理成立。 zh_TW dc.description.abstract (摘要) For the past few years, privatization and Corporate Social Responsibility (CSR) issues have become increasingly important in the world. In recent years, much attention has been paid to environmental protection and sustainable development instead of other aspects of CSR, which contributes to the discussion of Environmental Corporate Social Responsibility (ECSR). This paper follows the analysis framework of White (1996) and constructed a mixed oligopoly model to measure the social welfare before and after privatization. Different from White’s, this paper takes consumer’s preferences of ESCR into consideration and impose Pigouvian taxes on pollution to test whether the Privatization Neutrality Theorem holds or not.This paper shows:(1) Privatization Neutrality Theorem holds when the government is able to subsidize producers and impose Pigouvian taxes on pollution as well.(2) Under specific settings of utility function, the government should subsidize totally to the amount of production to correct the distortion of market.Subsidy and Pigouvian tax can correct not only the problem of insufficient production, but also the ESCR engagement with private firms. This conclusion also holds after privatization. This paper shows that the government is able to subsidize producers and impose Pigouvian taxes on pollution as well, the Privatization Neutrality Theorem holds true. en_US dc.description.tableofcontents 目次第一章 緒論…………………………………………………………1第 1.1 節 研究動機………………………………………1第 1.2 節 研究架構………………………………………3第二章 文獻回顧………………………………………………4第 2.1 節 民營化中立性定理相關文獻…………………4第 2.2 節 CSR、ECSR 相關文獻…………………………………………5第2.3 節 環境稅、皮古稅相關文獻………………………………………6第三章 基本模型………………………………………………………………8第 3.1 節 研究方法……………………………………………………8第 3.2 節 模型設定……………………………………………………………9第四章 最適補貼、課稅政策下的 ECSR 寡占市場………………………11第 4.1 節 民營化前:混合異質寡占市場…………………………………11第 4.2 節 民營化後:純粹異質寡占市場 ………………………………16第五章 結論…………………………………………………………………………23參考文獻…………………………………………………………………………24附錄………………………………………………………………………27 zh_TW dc.format.extent 1728230 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0108255024 en_US dc.subject (關鍵詞) 混合寡占 zh_TW dc.subject (關鍵詞) 民營化 zh_TW dc.subject (關鍵詞) 民營化中立性定理 zh_TW dc.subject (關鍵詞) 環境企業社會責任 zh_TW dc.subject (關鍵詞) 皮古稅 zh_TW dc.subject (關鍵詞) Mixed Oligopoly en_US dc.subject (關鍵詞) Privatization en_US dc.subject (關鍵詞) Privatization Neutrality Theorem en_US dc.subject (關鍵詞) Environmental Corporate Social Responsibility en_US dc.subject (關鍵詞) Pigouvian Tax en_US dc.title (題名) 民營化中立性定理、環境企業社會責任與皮古稅 zh_TW dc.title (題名) Privatization Neutrality Theorem, Environmental Corporate Social Responsibility and Pigouvian Tax en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 邱俊榮、林佳蕙。(2002)。開放經濟體系下的最適貿易及環境政策。人會及社會科學集刊,14(2),211-232。侯雨君、翁堃嵐、郭虹瑩。(2020)。策略性的環境企業社會責任與民營化中立性定理。人文及社會科學集刊。楊雅博、許淑媖(2015)。開放經濟體系下之環境政策:跨界污染與區域污染,東吳經濟商學學報,88,45-71。Bagnoli, M., & Watts S. G. (2003). Selling to socially responsible consumers: Competition and the private provision of public goods. Journal of Economics &Management Strategy, 12(3), 419-445.Bárcena-Ruiz, J. C. (2012). Privatization when the public firm is as efficient as private firms. Economic Modelling, 29(4), 1019-1023.Baumol, W. J., Oates, W. E. (1988). The theory of environmental policy, Cambridge university press.Bowen, H.R. (1953). Social Responsibilities of the Businessman, New York.Brammer, S., & Millington, A. (2005). Profit maximization vs. agency: An analysis of charitable giving by UK firms. Cambridge Journal of Economics, 29(4), 517-534Buchanan, J. M. (1969). External diseconomies, corrective taxes, and market structure. The American Economic Review, 59(1), 174-177.Carroll, A. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business horizons, 34(4), 39-48.De Fraja, G., & Delbono, F. (1989). Alternative Strategies of a Public Enterprise in oligopoly. Oxford Economic Papers,41(2), 302-311.Ebert, U. (1992). On the effect of effluent fees under oligopoly: Comparative static analysis. Inst. für Volkswirtschaftslehre.Fjell, K., & Heywood, J. S. (2004). Mixed Oligopoly, Subsidization and the Order of Firm`s Moves: the Relevance of Privatization. Economics Letters83(3), 411-416.Fujiwara, K. (2007). Partial privatization in a differentiated mixed oligopoly. Journal of Economics, 92(1), 51-65.Fukuda, K., & Ouchida, Y. (2020). Corporate social responsibility and the environment: Does CSR increase emissions?. Energy Economics, 92, 104933.Garella, P. G., & Emmanuel, P. (2008). Minimum Quality Standards and Consumers’ Information, Economic Theory 36(2), 283-302.George, K., & La Manna, M. M. (1996). Mixed duopoly, inefficiency, and public ownership. Review of Industrial Organization, 11(6), 853-860.Häckner, J. (1999). A Note on Price and Quantity Competition in Differentiated Oligopolies. Department of economics, Stockholm University.Hirose, K., Lee, S., & Toshihiro M. (2017). Environmental Corporate Social Responsibility: A Note on the First-mover Advantage under Price Competition. Economics Bulletin. 37(1), 214-221.Jinji, N. (2013). Is Corporate Environmentalism Good for Domestic Welfare?. Review of International Economics, 21(5), 901-911.Krutilla, K. (1991). Environmental regulation in an open economy. Journal of Environmental Economics and Management, 20(2), 127-142.Kennedy, P. W. (1994). Equilibrium pollution taxes in open economies with imperfect competition. Journal of environmental economics and management, 27(1), 49-63.Levin, D. (1985). Taxation within Cournot oligopoly. Journal of Public Economics, 27(3), 281-290.Liu, C. C., Wang, L. F., & Lee, S. H. (2015). Strategic environmental corporate social responsibility in a differentiated duopoly market. Economics Letters, 129, 108-111.Lee, S. H., & Xu, L. (2018). Corporate social responsibility and environmental taxation with endogenous entry. Hitotsubashi Journal of Economics, 61-82.Matsumura, T. (1998). Partial Privatization in Mixed Duopoly. Journal of Public Economics 70(3), 473-483.Matsumura, T., & Tomaru, Y. (2012). Market Structure and Privatization Policy under International Competition. The Japanese Economic Review 63(2), 244-258.Matsumura, T., & Tomaru, Y. (2013). Mixed duopoly, privatization, and subsidization with excess burden of taxation. Canadian Journal of Economics/Revue canadienne d`économique, 46(2), 526-554.Porter, M. E., & Van der Linde, C. (1995). Toward a new conception of the environment-competitiveness relationship. Journal of economic perspectives, 9(4), 97-118.Quan, S., Li, Y., Li, M., Shi, W., & Wang, M. (2019). Will carbon tax affect the strategy and performance of low-carbon technology sharing between enterprises?. Journal of Cleaner Production, 210, 724-737.White, M. D. (1996). Mixed oligopoly, privatization and subsidization. Economics Letters, 53(2), 189-195.Zairi, M., & Peters, J. (2002). The impact of social responsibility on business performance. Managerial Auditing Journal, 17(4), 174-178. zh_TW dc.identifier.doi (DOI) 10.6814/NCCU202100905 en_US