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題名 貨物稅完全轉嫁之因素探討-以臺灣香菸稅為例
A Study of Fully Forward-shifted Excise Tax:A case of the Taiwanese cigarette market
作者 李政翰
貢獻者 陳國樑
李政翰
關鍵詞 香菸稅
租稅負擔
完全轉嫁
完全轉嫁
Cigarette tax
tax burden
fully passed
profit targets
日期 2011
上傳時間 2-Jan-2013 13:28:00 (UTC+8)
摘要 臺灣菸品市場之租稅負擔是個很奇特之現象，當臺灣政府對香菸產品課稅時，菸商會將租稅完全轉嫁給消費者，即便消費者之需求是有彈性的。本文為探討此原因，以Milgrom and Roberts之利潤目標模型為基礎，建立一個廠商追求利潤目標之模型來解釋，當菸商面臨政府課稅時，是否會將租稅百分之百轉嫁給消費者。由此模型推論出，若菸商欲維持市場之獨占或寡占地位時，便會追求較低之利潤目標，使潛在競爭者相信菸品市場利潤不大，此時潛在競爭者便不會進入菸品市場中與現有之菸商競爭。
本文設定利潤模型後，便以此利潤模型進行比較靜態分析，本文假設當菸商欲維持在市場之獨占或寡占地位時，於政府課徵從量稅後，會如何轉嫁租稅給消費者，並分別由價格及數量為切入點分析。經過比較分析後的結果可得知，只要菸商之目標為持續保有獨占或寡占之地位，而非追求利潤極大化時，租稅的完全轉嫁即會存在，即使消費者需求是有彈性的，消費者將會面對一個稅額百分之百增加的供給價格。
The tax burden of cigarette products in the Taiwanese market baffles many researchers in public finance. Despite that the demand of cigarette products is elastic, when the tax rate of cigarette products increases, cigarette manufacturers, with no exception, raise the prices accordingly, and therefore, the increased taxes are entirely shifted to consumers. This is very different from the traditional idea of tax incidence based on elasticity. In order to figure out the reason, this paper uses the framework of the limit pricing model of Milgrom and Roberts (1982) with the assumption of target profit to establish an economic reasoning of why the tax hikes in the cigarette products are one hundred percent shifted to consumers. This model infers that when cigarette manufacturers have entry deterrence in mind, they tend to pursue a lower profit target to keep potential competitors away.
Given the framework and basic assumption from above, comparative statics of tax increases are done for both quantity and pricing games. The results suggest that when cigarette manufacturers are facing an increase in the unit tax rate of their products, it is typical that the incidence of the increased tax been no less than one hundred percent forward-shifted to consumers. The traditional theory of tax incidence by elasticity under the profit maximization firms does not apply here. The economic intuition is that in order to thwart entry, existing firms use the complete forward shifting of the tax increase as a bad signal of the profitability of the market to potential competitors.
參考文獻 一、中文部分
李家銘、葉春淵、黃琮琪 (2006)，「菸價要調漲多少：菸品健康福利捐課徵對香
菸消費的影響效果」，《人文及社會科學期刊》，18(1)：1-35。
林煥德 (2009)，《臺灣吸菸家庭之稅捐負擔與其家庭特徵之研究》，國立政治大
學財政研究所碩士論文。
林翠芳 (2008)，「菸酒稅之探討」，《財稅研究》，40(5)，107-121。
徐茂炫、謝啟瑞 (1999)，「菸需、菸稅與反菸：實證文獻回顧與臺灣個案」，《人
文及社會科學集刊》，11(3)，301-334。

二、英文部分
Barnett, P. G., T. E. Keeler, and Teh-wei Hu (1995), “Oligopoly Structure and The
Incidence of Cigarette Excise Taxes,” Journal of Public Economics, 57, 457-470.
Barnett, P. G., T. E. Keeler, Teh-wei Hu, W.G. Mannig, and Hai-Yen Sung (1996),
“Do Cigarette Producers Price-Discriminate by State? An Empirical Analysis of
Local Cigarette Pricing and Taxation,” Journal of Health Economics, 15, 499-512.
Delipalla, S. and O. O’Donnell (1999), “Estimating Tax Incidence, Market Conduct:
The European Cigarette Industry,” International Journal of Industrial
Organization, 19(6), 885-908.
Fullerton, D. and G. E. Metcalf (2002), “Tax Incidence,” NBER Working Paper,
No. 8829.
Hanson, A. and R. Sullivan (2009), “The Incidence of Tobacco Taxation: Evidence
From Geographic Micro-Level Data,” National Tax Journal, 4, 677-698.
Kotakorpi, K. (2008), “The Incidence of Sin Taxes,” Economics Letters, 98, 95-99.
Kreps, D. M. and R. Wilson (1982), “Sequential Equilibria,” Econometrica,
Econometric Society, 50(4), 863-894.
Muehlegger (2008), “Tax Evasion and Commodity Tax Incidence:
Theory and Evidence from Diesel Fuel Sales,” Seminars documents, Northeastern
University.
Milgrom, P. and J. Roberts (1982), “Limit Pricing and Entry under Incomplete
Information: An Equilibrium Analysis,” Econometrica, 50(2), 443-459.
Ramsey, F. P. (1927), “A Contribution to the Theory of Taxation,” The Economic
Journal, 37(145), 47-61.
描述 碩士
國立政治大學
財政研究所
98255019
100
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0982550191
資料類型 thesis
dc.contributor.advisor 陳國樑zh_TW
dc.contributor.author (Authors) 李政翰zh_TW
dc.creator (作者) 李政翰zh_TW
dc.date (日期) 2011en_US
dc.date.accessioned 2-Jan-2013 13:28:00 (UTC+8)-
dc.date.available 2-Jan-2013 13:28:00 (UTC+8)-
dc.date.issued (上傳時間) 2-Jan-2013 13:28:00 (UTC+8)-
dc.identifier (Other Identifiers) G0982550191en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/56541-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政研究所zh_TW
dc.description (描述) 98255019zh_TW
dc.description (描述) 100zh_TW
dc.description.abstract (摘要) 臺灣菸品市場之租稅負擔是個很奇特之現象，當臺灣政府對香菸產品課稅時，菸商會將租稅完全轉嫁給消費者，即便消費者之需求是有彈性的。本文為探討此原因，以Milgrom and Roberts之利潤目標模型為基礎，建立一個廠商追求利潤目標之模型來解釋，當菸商面臨政府課稅時，是否會將租稅百分之百轉嫁給消費者。由此模型推論出，若菸商欲維持市場之獨占或寡占地位時，便會追求較低之利潤目標，使潛在競爭者相信菸品市場利潤不大，此時潛在競爭者便不會進入菸品市場中與現有之菸商競爭。
本文設定利潤模型後，便以此利潤模型進行比較靜態分析，本文假設當菸商欲維持在市場之獨占或寡占地位時，於政府課徵從量稅後，會如何轉嫁租稅給消費者，並分別由價格及數量為切入點分析。經過比較分析後的結果可得知，只要菸商之目標為持續保有獨占或寡占之地位，而非追求利潤極大化時，租稅的完全轉嫁即會存在，即使消費者需求是有彈性的，消費者將會面對一個稅額百分之百增加的供給價格。		zh_TW
dc.description.abstract (摘要) The tax burden of cigarette products in the Taiwanese market baffles many researchers in public finance. Despite that the demand of cigarette products is elastic, when the tax rate of cigarette products increases, cigarette manufacturers, with no exception, raise the prices accordingly, and therefore, the increased taxes are entirely shifted to consumers. This is very different from the traditional idea of tax incidence based on elasticity. In order to figure out the reason, this paper uses the framework of the limit pricing model of Milgrom and Roberts (1982) with the assumption of target profit to establish an economic reasoning of why the tax hikes in the cigarette products are one hundred percent shifted to consumers. This model infers that when cigarette manufacturers have entry deterrence in mind, they tend to pursue a lower profit target to keep potential competitors away.
Given the framework and basic assumption from above, comparative statics of tax increases are done for both quantity and pricing games. The results suggest that when cigarette manufacturers are facing an increase in the unit tax rate of their products, it is typical that the incidence of the increased tax been no less than one hundred percent forward-shifted to consumers. The traditional theory of tax incidence by elasticity under the profit maximization firms does not apply here. The economic intuition is that in order to thwart entry, existing firms use the complete forward shifting of the tax increase as a bad signal of the profitability of the market to potential competitors.		en_US
dc.description.tableofcontents 摘要 i
Abstract ii
目錄 iii
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究方法 5
第三節 我國香菸稅現況簡介 7
第四節 本文研究架構 13
第二章 文獻回顧 14
第一節 租稅負擔 14
第二節 潛在競爭者 16
第三節 貨物稅百分之百轉嫁 18
第三章 基本模型 19
第一節 基本模型之建立基礎 19
第二節 成本面之利潤目標模型 22
第三節 消費面之利潤目標模型 26
第四章 模型之比較靜態分析 30
第一節 模型之比較靜態分析簡介 30
第二節 稅率變動之比較靜態分析 32
第4.2.1節 選擇數量做為競爭標的下之稅率變動 32
第4.2.2節 選擇價格做為競爭標的下之稅率變動 37
第三節 利潤目標變動之比較靜態分析 41
第4.3.1節 選擇數量做為競爭標的下之利潤目標變動 42
第4.3.2節 選擇價格做為競爭標的下之利潤目標變動 46
第五章 結論 49
參考文獻 51		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0982550191en_US
dc.subject (關鍵詞) 香菸稅zh_TW
dc.subject (關鍵詞) 租稅負擔zh_TW
dc.subject (關鍵詞) 完全轉嫁zh_TW
dc.subject (關鍵詞) 完全轉嫁zh_TW
dc.subject (關鍵詞) Cigarette taxen_US
dc.subject (關鍵詞) tax burdenen_US
dc.subject (關鍵詞) fully passeden_US
dc.subject (關鍵詞) profit targetsen_US
dc.title (題名) 貨物稅完全轉嫁之因素探討-以臺灣香菸稅為例zh_TW
dc.title (題名) A Study of Fully Forward-shifted Excise Tax:A case of the Taiwanese cigarette marketen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 一、中文部分
李家銘、葉春淵、黃琮琪 (2006)，「菸價要調漲多少：菸品健康福利捐課徵對香
菸消費的影響效果」，《人文及社會科學期刊》，18(1)：1-35。
林煥德 (2009)，《臺灣吸菸家庭之稅捐負擔與其家庭特徵之研究》，國立政治大
學財政研究所碩士論文。
林翠芳 (2008)，「菸酒稅之探討」，《財稅研究》，40(5)，107-121。
徐茂炫、謝啟瑞 (1999)，「菸需、菸稅與反菸：實證文獻回顧與臺灣個案」，《人
文及社會科學集刊》，11(3)，301-334。

二、英文部分
Barnett, P. G., T. E. Keeler, and Teh-wei Hu (1995), “Oligopoly Structure and The
Incidence of Cigarette Excise Taxes,” Journal of Public Economics, 57, 457-470.
Barnett, P. G., T. E. Keeler, Teh-wei Hu, W.G. Mannig, and Hai-Yen Sung (1996),
“Do Cigarette Producers Price-Discriminate by State? An Empirical Analysis of
Local Cigarette Pricing and Taxation,” Journal of Health Economics, 15, 499-512.
Delipalla, S. and O. O’Donnell (1999), “Estimating Tax Incidence, Market Conduct:
The European Cigarette Industry,” International Journal of Industrial
Organization, 19(6), 885-908.
Fullerton, D. and G. E. Metcalf (2002), “Tax Incidence,” NBER Working Paper,
No. 8829.
Hanson, A. and R. Sullivan (2009), “The Incidence of Tobacco Taxation: Evidence
From Geographic Micro-Level Data,” National Tax Journal, 4, 677-698.
Kotakorpi, K. (2008), “The Incidence of Sin Taxes,” Economics Letters, 98, 95-99.
Kreps, D. M. and R. Wilson (1982), “Sequential Equilibria,” Econometrica,
Econometric Society, 50(4), 863-894.
Muehlegger (2008), “Tax Evasion and Commodity Tax Incidence:
Theory and Evidence from Diesel Fuel Sales,” Seminars documents, Northeastern
University.
Milgrom, P. and J. Roberts (1982), “Limit Pricing and Entry under Incomplete
Information: An Equilibrium Analysis,” Econometrica, 50(2), 443-459.
Ramsey, F. P. (1927), “A Contribution to the Theory of Taxation,” The Economic
Journal, 37(145), 47-61.		zh_TW