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題名 外人持股比例對商品課稅原則選擇之影響
The Impact of Foreign Ownership Proportion on the Choice of Commodity Taxation Principle作者 詹毓馨
Chan, Yu-Hsin貢獻者 翁堃嵐
Ueng, K. L. Glen
詹毓馨
Chan, Yu-Hsin關鍵詞 外人持股
商品課稅原則
生產地課稅原則
消費地課稅原則
最適稅率
福利比較
運輸成本
Foreign ownership
Commodity taxation principles
Origin-based taxation principle
Destination-based taxation principle
Optimal tax rate
Welfare comparison
Transportation costs日期 2025 上傳時間 1-九月-2025 16:31:35 (UTC+8) 摘要 本文探討外人持股比例對商品課稅原則（生產地課稅與消費地課稅）選擇之影響。傳統文獻多假設企業完全由本國人持有，忽略全球化下外人持股的普遍現象。本文延伸Haufler et al. (2005)模型，納入兩國相互持股，分析不同課稅原則下之最適稅率與社會福利。主要發現如下：在無相互持股時，不論運輸成本高低，生產地課稅原則均優於消費地課稅原則。然而，若兩國相互持股比例達一定門檻，消費地課稅原則之社會福利可能反超生產地課稅原則，且此結果於高持股比例下不受運輸成本影響。 本研究的主要貢獻在於揭示全球化背景下，外人持股結構對稅制設計的重要影響。隨著外人持股比例的提升，政府在設定最適稅率時，會改變對廠商利潤的重視程度，並相應調整課稅原則。具體而言，當兩國相互持股比例達三分之一以上時，消費地課稅原則無論運輸成本高低，均能帶來較高的社會福利。這一結果顛覆了傳統文獻中主張生產地課稅原則優於消費地課稅原則的研究結論，並為全球資本流動下的租稅政策設計提供新見解。
This paper explores how foreign ownership influences the choice between origin-based and destination-based commodity taxation. While traditional studies typically assume that firms are entirely domestically owned, this assumption no longer reflects the realities of globalization, where foreign shareholding has become increasingly common. To address this gap, the paper builds on the model developed by Haufler et al. (2005), introducing mutual shareholding between two countries to examine how different taxation principles affect optimal tax rates and social welfare. The analysis reveals that origin-based taxation consistently outperforms destination-based taxation, regardless of transportation costs, when there is no mutual shareholding. However, once the level of mutual shareholding crosses a certain threshold, destination-based taxation can generate higher social welfare. This result holds regardless of the level of transportation costs, as long as the foreign ownership ratio remains high. This study makes a significant contribution by highlighting the impact of foreign ownership structure on tax system design in the context of globalization. As foreign ownership increases, governments will change the emphasis on manufacturers' profits when setting the optimal tax rate, ultimately modifying their taxation principles. Specifically, when the ratio of mutual shareholding between the two countries exceeds one-third, the consumption-based taxation principle results in higher social welfare, regardless of transportation costs. The findings challenge traditional literature, which generally favors production-based taxation over consumption-based taxation, and provide fresh insights for designing tax policies in the era of global capital mobility.參考文獻 期刊 許淑媖、黃鴻、林燕淑（2007）。差別化關稅與政治獻金。經濟論文叢刊，35(2)，155-182。https://doi.org/10.6277/ter.2007.352.2 郭虹瑩（2010）。一般化的最適差別關稅原則。社會科學論叢，4(2)，35-51。https://doi.org/10.30401/RSS.201010_4(2).0002 郭虹瑩（2022）。最適差別關稅－考慮外國廠商友善國內消費者的情況。農業與經濟，(65)，63-79。https://doi.org/10.6181/AGEC.202206_(65).0003 郭虹瑩、翁堃嵐（2007）。低成本高補貼嗎?考慮公司稅制的情況。經濟論文叢刊，35(3)，321-335。https://doi.org/10.6277/ter.2007.353.3 Bandyopadhyay, S. (1997). Demand elasticities, asymmetry and strategic trade policy. Journal of International Economics, 42(1-2), 167-177. Behrens, K., Hamilton, J. H., Ottaviano, G. I., & Thisse, J. F. (2007). Commodity tax harmonization and the location of industry. Journal of International Economics, 72 (2), 271-291. Brander, J., & Krugman, P. (1983). A ‘reciprocal dumping’ model of international trade. Journal of International Economics, 15 (3-4), 313-321. Collie, D., & De Meza, D. (2003). Comparative advantage and the pursuit of strategic trade policy. Economics Letters, 81(2), 279-283. De Meza, D. (1986). Export subsidies and high productivity: Cause or effect?. Canadian Journal of Economics, 347-350. Gatsios, K. (1990). Preferential tariffs and the ‘most favoured nation’principle: A note. Journal of International Economics, 28(3-4), 365-373. Haufler, A., & Pflüger, M. (2004). International commodity taxation under monopolistic competition. Journal of Public Economic Theory, 6 (3), 445-470. Haufler, A., & Pflüger, M. (2007). International oligopoly and the taxation of commerce with revenue‐constrained governments. Economica, 74 (295), 451-473. Haufler, A., Schjelderup, G., & Stähler, F. (2005). Barriers to trade and imperfect competition: The choice of commodity tax base. International Tax and Public Finance, 12, 281-300. Haufler, A., & Schulte, C. (2011). Merger policy and tax competition: The role of foreign firm ownership. International Tax and Public Finance, 18, 121-145. Huizinga, H., & Nicodème, G. (2006). Foreign ownership and corporate income taxation: An empirical evaluation. European Economic Review, 50 (5), 1223-1244. Hwang, H., & Mai, C. C. (1991). Optimum discriminatory tariffs under oligopolistic competition. Canadian Journal of Economics, 693-702. Kawasaki, A., Ohkawa, T., & Okamura, M. (2020). Endogenous timing game in a mixed duopoly with partial foreign ownership and asymmetric increasing marginal costs. Australian Economic Papers, 59 (2), 71-87. Mai, C. C., & Hwang, H. (1988). Optimal export subsidies and marginal cost differentials. Economics Letters, 27(3), 279-282. McCracken, S. (2015). The choice of commodity tax base in the presence of horizontal foreign direct investment. International Tax and Public Finance, 22, 811-833. McCracken, S., & Stähler, F. (2010). Economic integration and the choice of commodity tax base with endogenous market structures. International Tax and Public Finance, 17, 91-113. Neary, J. P. (1994). Cost asymmetries in international subsidy games: Should governments help winners or losers?. Journal of International Economics, 37(3-4), 197-218. Ohori, S. (2011). Environmental policy instruments and foreign ownership. Environmental Economics and Policy Studies, 13, 65-78. Opp, M. M. (2010). Tariff wars in the Ricardian Model with a continuum of goods. Journal of International Economics, 80(2), 212-225. Raimondos-Møller, P., & Schmitt, N. (2010). Commodity taxation and parallel imports. Journal of Public Economics, 94 (1-2), 153-162. Wu, T. C. (2019). Trade costs and the choice of international commodity tax base revisited: The role of transboundary pollution. International Journal of Economic Theory, 15 (4), 361-383. Wu, T. C., Chang, C. J., & Yen, C. T. (2023). The choice of commodity taxation principle in a vertically related industry. Academia Economic Papers, 51 (2), 195-237. Wu, T. C., Liang, C. Y., & Lee, Y. C. (2020). Trade costs and the choice of international commodity tax principle-the role of vertical product differentiation. Academia Economic Papers, 48 (2), 217-260. Wu, T. C., Yen, C. T., & Chang, H. W. (2023). Network externalities, trade costs, and the choice of commodity taxation principle. International Tax and Public Finance, 30 (5), 1203-1224. 網路資料 駐沙烏地阿拉伯王國台北經濟文化代表處（2024）。沙烏地阿拉伯主權基金投資居全球之冠，https://www.taiwanembassy.org/sa/post/5588.html AccorHotels. (2018). AccorHotels sells 57.8% of the capital of AccorInvest. https://press.accor.com/download?n=8f44adbd3e640cd1f7925655ad9a90c4.pdf&picid=3954 Public Investment Fund. (2018). PIF partners with global investor groups to acquire 55% stake in AccorInvest. https://www.pif.gov.sa/en/news-and-insights/press-releases/2018/pif-partners-with-global-investor/ 描述 碩士
國立政治大學
財政學系
111255028資料來源 http://thesis.lib.nccu.edu.tw/record/#G0111255028 資料類型 thesis dc.contributor.advisor 翁堃嵐 zh_TW dc.contributor.advisor Ueng, K. L. Glen en_US dc.contributor.author (作者) 詹毓馨 zh_TW dc.contributor.author (作者) Chan, Yu-Hsin en_US dc.creator (作者) 詹毓馨 zh_TW dc.creator (作者) Chan, Yu-Hsin en_US dc.date (日期) 2025 en_US dc.date.accessioned 1-九月-2025 16:31:35 (UTC+8) - dc.date.available 1-九月-2025 16:31:35 (UTC+8) - dc.date.issued (上傳時間) 1-九月-2025 16:31:35 (UTC+8) - dc.identifier (其他 識別碼) G0111255028 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/159322 - 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) 111255028 zh_TW dc.description.abstract (摘要) 本文探討外人持股比例對商品課稅原則（生產地課稅與消費地課稅）選擇之影響。傳統文獻多假設企業完全由本國人持有，忽略全球化下外人持股的普遍現象。本文延伸Haufler et al. (2005)模型，納入兩國相互持股，分析不同課稅原則下之最適稅率與社會福利。主要發現如下：在無相互持股時，不論運輸成本高低，生產地課稅原則均優於消費地課稅原則。然而，若兩國相互持股比例達一定門檻，消費地課稅原則之社會福利可能反超生產地課稅原則，且此結果於高持股比例下不受運輸成本影響。 本研究的主要貢獻在於揭示全球化背景下，外人持股結構對稅制設計的重要影響。隨著外人持股比例的提升，政府在設定最適稅率時，會改變對廠商利潤的重視程度，並相應調整課稅原則。具體而言，當兩國相互持股比例達三分之一以上時，消費地課稅原則無論運輸成本高低，均能帶來較高的社會福利。這一結果顛覆了傳統文獻中主張生產地課稅原則優於消費地課稅原則的研究結論，並為全球資本流動下的租稅政策設計提供新見解。 zh_TW dc.description.abstract (摘要) This paper explores how foreign ownership influences the choice between origin-based and destination-based commodity taxation. While traditional studies typically assume that firms are entirely domestically owned, this assumption no longer reflects the realities of globalization, where foreign shareholding has become increasingly common. To address this gap, the paper builds on the model developed by Haufler et al. (2005), introducing mutual shareholding between two countries to examine how different taxation principles affect optimal tax rates and social welfare. The analysis reveals that origin-based taxation consistently outperforms destination-based taxation, regardless of transportation costs, when there is no mutual shareholding. However, once the level of mutual shareholding crosses a certain threshold, destination-based taxation can generate higher social welfare. This result holds regardless of the level of transportation costs, as long as the foreign ownership ratio remains high. This study makes a significant contribution by highlighting the impact of foreign ownership structure on tax system design in the context of globalization. As foreign ownership increases, governments will change the emphasis on manufacturers' profits when setting the optimal tax rate, ultimately modifying their taxation principles. Specifically, when the ratio of mutual shareholding between the two countries exceeds one-third, the consumption-based taxation principle results in higher social welfare, regardless of transportation costs. The findings challenge traditional literature, which generally favors production-based taxation over consumption-based taxation, and provide fresh insights for designing tax policies in the era of global capital mobility. en_US dc.description.tableofcontents 1. 緒論 1 2. 文獻回顧 2 2.1商品課稅原則之文獻 2 2.2外人持股之文獻 3 3. 基本模型 4 3.1消費地課稅原則 5 3.1.1 市場的需求 6 3.1.2 最適商品稅率 8 3.2生產地課稅原則 14 3.2.1 市場的需求 15 3.2.2 最適商品稅率 17 4. 兩課稅原則的比較 23 4.1稅率的比較 24 4.2社會福利的比較 27 5. 結論 31 參考文獻 33 期刊 33 網路資料 36 zh_TW dc.format.extent 1116293 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0111255028 en_US dc.subject (關鍵詞) 外人持股 zh_TW dc.subject (關鍵詞) 商品課稅原則 zh_TW dc.subject (關鍵詞) 生產地課稅原則 zh_TW dc.subject (關鍵詞) 消費地課稅原則 zh_TW dc.subject (關鍵詞) 最適稅率 zh_TW dc.subject (關鍵詞) 福利比較 zh_TW dc.subject (關鍵詞) 運輸成本 zh_TW dc.subject (關鍵詞) Foreign ownership en_US dc.subject (關鍵詞) Commodity taxation principles en_US dc.subject (關鍵詞) Origin-based taxation principle en_US dc.subject (關鍵詞) Destination-based taxation principle en_US dc.subject (關鍵詞) Optimal tax rate en_US dc.subject (關鍵詞) Welfare comparison en_US dc.subject (關鍵詞) Transportation costs en_US dc.title (題名) 外人持股比例對商品課稅原則選擇之影響 zh_TW dc.title (題名) The Impact of Foreign Ownership Proportion on the Choice of Commodity Taxation Principle en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 期刊 許淑媖、黃鴻、林燕淑（2007）。差別化關稅與政治獻金。經濟論文叢刊，35(2)，155-182。https://doi.org/10.6277/ter.2007.352.2 郭虹瑩（2010）。一般化的最適差別關稅原則。社會科學論叢，4(2)，35-51。https://doi.org/10.30401/RSS.201010_4(2).0002 郭虹瑩（2022）。最適差別關稅－考慮外國廠商友善國內消費者的情況。農業與經濟，(65)，63-79。https://doi.org/10.6181/AGEC.202206_(65).0003 郭虹瑩、翁堃嵐（2007）。低成本高補貼嗎?考慮公司稅制的情況。經濟論文叢刊，35(3)，321-335。https://doi.org/10.6277/ter.2007.353.3 Bandyopadhyay, S. (1997). Demand elasticities, asymmetry and strategic trade policy. Journal of International Economics, 42(1-2), 167-177. Behrens, K., Hamilton, J. H., Ottaviano, G. I., & Thisse, J. F. (2007). Commodity tax harmonization and the location of industry. Journal of International Economics, 72 (2), 271-291. Brander, J., & Krugman, P. (1983). A ‘reciprocal dumping’ model of international trade. Journal of International Economics, 15 (3-4), 313-321. Collie, D., & De Meza, D. (2003). Comparative advantage and the pursuit of strategic trade policy. Economics Letters, 81(2), 279-283. De Meza, D. (1986). Export subsidies and high productivity: Cause or effect?. Canadian Journal of Economics, 347-350. Gatsios, K. (1990). Preferential tariffs and the ‘most favoured nation’principle: A note. Journal of International Economics, 28(3-4), 365-373. Haufler, A., & Pflüger, M. (2004). International commodity taxation under monopolistic competition. Journal of Public Economic Theory, 6 (3), 445-470. Haufler, A., & Pflüger, M. (2007). International oligopoly and the taxation of commerce with revenue‐constrained governments. Economica, 74 (295), 451-473. Haufler, A., Schjelderup, G., & Stähler, F. (2005). Barriers to trade and imperfect competition: The choice of commodity tax base. International Tax and Public Finance, 12, 281-300. Haufler, A., & Schulte, C. (2011). Merger policy and tax competition: The role of foreign firm ownership. International Tax and Public Finance, 18, 121-145. Huizinga, H., & Nicodème, G. (2006). Foreign ownership and corporate income taxation: An empirical evaluation. European Economic Review, 50 (5), 1223-1244. Hwang, H., & Mai, C. C. (1991). Optimum discriminatory tariffs under oligopolistic competition. Canadian Journal of Economics, 693-702. Kawasaki, A., Ohkawa, T., & Okamura, M. (2020). Endogenous timing game in a mixed duopoly with partial foreign ownership and asymmetric increasing marginal costs. Australian Economic Papers, 59 (2), 71-87. Mai, C. C., & Hwang, H. (1988). Optimal export subsidies and marginal cost differentials. Economics Letters, 27(3), 279-282. McCracken, S. (2015). The choice of commodity tax base in the presence of horizontal foreign direct investment. International Tax and Public Finance, 22, 811-833. McCracken, S., & Stähler, F. (2010). Economic integration and the choice of commodity tax base with endogenous market structures. International Tax and Public Finance, 17, 91-113. Neary, J. P. (1994). Cost asymmetries in international subsidy games: Should governments help winners or losers?. Journal of International Economics, 37(3-4), 197-218. Ohori, S. (2011). Environmental policy instruments and foreign ownership. Environmental Economics and Policy Studies, 13, 65-78. Opp, M. M. (2010). Tariff wars in the Ricardian Model with a continuum of goods. Journal of International Economics, 80(2), 212-225. Raimondos-Møller, P., & Schmitt, N. (2010). Commodity taxation and parallel imports. Journal of Public Economics, 94 (1-2), 153-162. Wu, T. C. (2019). Trade costs and the choice of international commodity tax base revisited: The role of transboundary pollution. International Journal of Economic Theory, 15 (4), 361-383. Wu, T. C., Chang, C. J., & Yen, C. T. (2023). The choice of commodity taxation principle in a vertically related industry. Academia Economic Papers, 51 (2), 195-237. Wu, T. C., Liang, C. Y., & Lee, Y. C. (2020). Trade costs and the choice of international commodity tax principle-the role of vertical product differentiation. Academia Economic Papers, 48 (2), 217-260. Wu, T. C., Yen, C. T., & Chang, H. W. (2023). Network externalities, trade costs, and the choice of commodity taxation principle. International Tax and Public Finance, 30 (5), 1203-1224. 網路資料 駐沙烏地阿拉伯王國台北經濟文化代表處（2024）。沙烏地阿拉伯主權基金投資居全球之冠，https://www.taiwanembassy.org/sa/post/5588.html AccorHotels. (2018). AccorHotels sells 57.8% of the capital of AccorInvest. https://press.accor.com/download?n=8f44adbd3e640cd1f7925655ad9a90c4.pdf&picid=3954 Public Investment Fund. (2018). PIF partners with global investor groups to acquire 55% stake in AccorInvest. https://www.pif.gov.sa/en/news-and-insights/press-releases/2018/pif-partners-with-global-investor/ zh_TW
