| dc.contributor | 政大經濟系 | en_US |
| dc.creator (作者) | 曹添旺;朱美麗;邱淑君 | zh_TW |
| dc.date (日期) | 1991-12 | en_US |
| dc.date.accessioned | 16-Sep-2013 16:03:34 (UTC+8) | - |
| dc.date.available | 16-Sep-2013 16:03:34 (UTC+8) | - |
| dc.date.issued (上傳時間) | 16-Sep-2013 16:03:34 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/60908 | - |
| dc.description.abstract (摘要) | This paper investigates the optimum tariff and taxation of foreign capitalin an open economy which owns monopoly power in its exportables and imported capital. A specific-factor model is utilized and the main findings are: (1) the optimal rate of foreign capital taxation changes directly with the foreign demand elasticity of exportables and the supply elasticity of imported capital; the optimal tariff rate changes inversely with the foreign demand elasticity of exportables. (2) the second-best tax rate on foreign capital varies directly with the given rate of tariff; vise versa for the second-best tariff rate | - |
| dc.description.abstract (摘要) | 本文利用特殊生產要素模型，探討一國既可以影響商品交易的貿易條件，也可以左右要素移動時外資的國外報酬率時，外資所得稅率（關稅率）的決定以及其與最適關稅稅率（外資所得稅率）的關係。分析結果指出：最適外資所得稅率受外國對本國出口品價格的需求彈性，以及外資供給彈性的影響。此兩項彈性值愈大，最適的外資所得稅率愈低。而最適關稅率與最適外資所得稅率的關係則為同向變動。甚至訂定的關稅並非最適關稅時，次佳外資所得稅率也與關稅率成正向關係。而在關稅率不是很高時，政府有可能應採取給予外資補貼的政策，以鼓勵國外資本的流入，進而擴張進口財產業。至於次佳的關稅率是高於或低於最適關稅率，則視既定的外資所得稅率是高於或低於最適稅率水準而定。 | - |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | 經濟論文叢刊, 19(4), 413-429 | en_US |
| dc.subject (關鍵詞) | 外資 ; 供給 ; 所得稅 ; 條件 ; 貿易 ; 彈性 ; 關稅 | en_US |
| dc.title (題名) | 貿易條件、外資供給彈性、關稅與外資所得稅：一個特殊生產要素模型 | zh_TW |
| dc.type (資料類型) | article | en |
