Publications-Periodical Articles

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 On the Neutrality of Profit Taxation in a Mixed Oligopoly
作者 翁堃嵐
Ueng, K.L. Glen
Kuo, Horn‐In
Peng, Cheng‐Hau
貢獻者 財政系
關鍵詞 Mixed oligopoly ; Privatization ; Profit tax neutrality
日期 2021-06
上傳時間 12-Jan-2022 10:59:43 (UTC+8)
摘要 This paper investigates the neutrality of profit taxation in a mixed oligopoly where one (partially) public firm competes with private firms. We find that the neutrality of a profit tax is robust under a general cost and a general demand function as long as the degree of privatization is endogenously determined. This result is also true when product heterogeneity is considered under both Cournot and Bertrand competition. By contrast, if the degree of privatization is exogenously given, the profit tax neutrality holds only in the cases where the public firm is fully privatized or fully state-owned; otherwise, the neutrality breaks down.
關聯 Journal of Public Economic Theory, 23(5), 1012-1021
資料類型 article
DOI https://doi.org/10.1111/jpet.12536
dc.contributor 財政系-
dc.creator (作者) 翁堃嵐-
dc.creator (作者) Ueng, K.L. Glen-
dc.creator (作者) Kuo, Horn‐In-
dc.creator (作者) Peng, Cheng‐Hau-
dc.date (日期) 2021-06-
dc.date.accessioned 12-Jan-2022 10:59:43 (UTC+8)-
dc.date.available 12-Jan-2022 10:59:43 (UTC+8)-
dc.date.issued (上傳時間) 12-Jan-2022 10:59:43 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/138767-
dc.description.abstract (摘要) This paper investigates the neutrality of profit taxation in a mixed oligopoly where one (partially) public firm competes with private firms. We find that the neutrality of a profit tax is robust under a general cost and a general demand function as long as the degree of privatization is endogenously determined. This result is also true when product heterogeneity is considered under both Cournot and Bertrand competition. By contrast, if the degree of privatization is exogenously given, the profit tax neutrality holds only in the cases where the public firm is fully privatized or fully state-owned; otherwise, the neutrality breaks down.-
dc.format.extent 531059 bytes-
dc.format.mimetype application/pdf-
dc.relation (關聯) Journal of Public Economic Theory, 23(5), 1012-1021-
dc.subject (關鍵詞) Mixed oligopoly ; Privatization ; Profit tax neutrality-
dc.title (題名) On the Neutrality of Profit Taxation in a Mixed Oligopoly-
dc.type (資料類型) article-
dc.identifier.doi (DOI) 10.1111/jpet.12536-
dc.doi.uri (DOI) https://doi.org/10.1111/jpet.12536-