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題名 混合寡占市場下廠商的租稅逃漏與最適民營化政策
Tax Evasion and Optimal Privatization Policy in a Differentiated Mixed Oligopoly作者 林聖祐 貢獻者 翁堃嵐
林聖祐關鍵詞 利潤稅中立性
逃漏稅
短期釋股比例
長期釋股比例日期 2012 上傳時間 1-Oct-2013 11:58:01 (UTC+8) 摘要 本文於Fujiwara (2007) 一文分別導入利潤稅制與逃漏稅，探討當產品存在差異性，利潤稅制與逃漏稅對長、短期釋股比例之影響。研究發現，在混合寡占市場的架構下，當政府於短期市場課徵利潤稅，利潤稅不具中立性。惟政府於長期市場課徵利潤稅，利潤稅對私營廠商具中立性。 當代表性消費者效用函數為 CES 形式，考量代表性消費者對差異性的喜好程度，得到長期和短期的最適釋股比例的結論與Fujiwara (2007) 大致相同，但課徵利潤稅會提高長期和短期的最適釋股比例。 逃漏稅部分，發現雖然廠商逃漏稅的決策與生產決策係獨立。惟廠商出現逃漏稅的行為時，利潤稅不具有中立性。異於Wang and Conant (1988)、Yaniv (1995，1996) 等文結論。又發現民營化會增加逃稅，惡化社會福利，異於Hood (1986) 民營化能改善逃漏稅，提升社會福利之結論。 加入逃漏稅後，課徵利潤稅對長、短期最適釋股比例的影響則不明確。惟廠商逃漏稅成本高時，課徵利潤稅對最適釋股比例的影響方向長、短期才皆為正。 參考文獻 林宛儀 (2011) ，〈公營廠商民營化的最適釋股比例分析─考慮租稅的情況〉， 《國立政治大學財政學系碩士論文》。邱俊榮與黃鴻 (2006) ，〈公營廠商民營化的最適釋股比例分析〉，《經濟論文叢刊》，第34輯第2期，頁246-259。Charles T. Clotfelter (1983) , “Tax Evasion and Tax Rates: An Analysis of Individual Returns,” The Review of Economics and Statistics, 65 (3), 363-373.Cremer, H., M. Marchand, and J. F. Thisse (1991), “Mixed Oligopoly with Differentiated Products,” International Journal of Industrial Organization, 9, 43–53.De Fraja, G. and F. Delbono (1989), “Alternative Strategies of a Public Enterprise in Oligopoly,” Oxford Economic Papers, 41, 302–311.Fujiwara, K. (2007), “Partial Privatization in a Differentiated Mixed Oligopoly,” Journal of Economics, 92, 51-65.Hood, C. (1986), “Privatizing UK tax Law Enforcement,” Public Administration, 64, 319-33.Matsumura, T. (1998), “Partial Privatization in Mixed Duopoly,” Journal of Public Economics, 70, 473–83.Matsumura, T. and N. Matsushima (2004), “Endogenous Cost Differentials between Public and Private Enterprises: a Mixed Duopoly Approach,” Economica, 71(284), 671–688.Matsumura, T. and O. Kanda (2006), “Mixed Oligopoly at Free Entry Markets,” Journal of Economics, 84(1), 27–48.Maw, J. (2002), “Partial Privatization in Transition Economies,” Economic System, 26(3), 271–282.Megginson, W.L. and J.M. Netter (2001), “From state to market: a survey of empirical studies on privatization,” Journal of Economic Literature, 39(2), 321–389.Pal, D. and M.D. White (1998), “Mixed Oligopoly, Privatization, and Strategic Trade Policy,” Southern Economics Journal, 65, 264-281.Raymond Fisman and Shang-Jin Wei (2001), “Tax Rates and Tax Evasion: Evidence From Missing Imports in China,” NBER working paper series.Wang, L.F.S. and J.L. Conant (1988), “Corporate Tax and Output Decisions of Uncertain Monopolist,” National Tax Journal, 41, 579-581.White, M. D. (1996), “Mixed Oligopoly, Privatization and Subsidization,” Economics Letters, 53, 189–195.Yaniv, G. (1995), “A Note on the Tax-Evading Firm,” National Tax Journal, 48, 113-120.Yaniv, G. (1996), “Tax Evasion and Output Decisions,” Public Finance Quarterly, 24, 501-505. 描述 碩士
國立政治大學
財政研究所
100255026
101資料來源 http://thesis.lib.nccu.edu.tw/record/#G0100255026 資料類型 thesis dc.contributor.advisor 翁堃嵐 zh_TW dc.contributor.author (Authors) 林聖祐 zh_TW dc.creator (作者) 林聖祐 zh_TW dc.date (日期) 2012 en_US dc.date.accessioned 1-Oct-2013 11:58:01 (UTC+8) - dc.date.available 1-Oct-2013 11:58:01 (UTC+8) - dc.date.issued (上傳時間) 1-Oct-2013 11:58:01 (UTC+8) - dc.identifier (Other Identifiers) G0100255026 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/61179 - 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) 100255026 zh_TW dc.description (描述) 101 zh_TW dc.description.abstract (摘要) 本文於Fujiwara (2007) 一文分別導入利潤稅制與逃漏稅，探討當產品存在差異性，利潤稅制與逃漏稅對長、短期釋股比例之影響。研究發現，在混合寡占市場的架構下，當政府於短期市場課徵利潤稅，利潤稅不具中立性。惟政府於長期市場課徵利潤稅，利潤稅對私營廠商具中立性。 當代表性消費者效用函數為 CES 形式，考量代表性消費者對差異性的喜好程度，得到長期和短期的最適釋股比例的結論與Fujiwara (2007) 大致相同，但課徵利潤稅會提高長期和短期的最適釋股比例。 逃漏稅部分，發現雖然廠商逃漏稅的決策與生產決策係獨立。惟廠商出現逃漏稅的行為時，利潤稅不具有中立性。異於Wang and Conant (1988)、Yaniv (1995，1996) 等文結論。又發現民營化會增加逃稅，惡化社會福利，異於Hood (1986) 民營化能改善逃漏稅，提升社會福利之結論。 加入逃漏稅後，課徵利潤稅對長、短期最適釋股比例的影響則不明確。惟廠商逃漏稅成本高時，課徵利潤稅對最適釋股比例的影響方向長、短期才皆為正。 zh_TW dc.description.tableofcontents 第一章、緒論--------------------------------1第二章、文獻回顧--------------------------------3第三章、基本模型--------------------------------6 第一節、考慮課徵利潤稅的情況--------------------------------6 第二節、課徵利潤稅，廠商逃漏稅的情況--------------------------------15第四章、結論--------------------------------21第五章、參考文獻--------------------------------22 zh_TW dc.format.extent 483571 bytes - dc.format.mimetype application/pdf - dc.language.iso en_US - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0100255026 en_US dc.subject (關鍵詞) 利潤稅中立性 zh_TW dc.subject (關鍵詞) 逃漏稅 zh_TW dc.subject (關鍵詞) 短期釋股比例 zh_TW dc.subject (關鍵詞) 長期釋股比例 zh_TW dc.title (題名) 混合寡占市場下廠商的租稅逃漏與最適民營化政策 zh_TW dc.title (題名) Tax Evasion and Optimal Privatization Policy in a Differentiated Mixed Oligopoly en_US dc.type (資料類型) thesis en dc.relation.reference (參考文獻) 林宛儀 (2011) ，〈公營廠商民營化的最適釋股比例分析─考慮租稅的情況〉， 《國立政治大學財政學系碩士論文》。邱俊榮與黃鴻 (2006) ，〈公營廠商民營化的最適釋股比例分析〉，《經濟論文叢刊》，第34輯第2期，頁246-259。Charles T. Clotfelter (1983) , “Tax Evasion and Tax Rates: An Analysis of Individual Returns,” The Review of Economics and Statistics, 65 (3), 363-373.Cremer, H., M. Marchand, and J. F. Thisse (1991), “Mixed Oligopoly with Differentiated Products,” International Journal of Industrial Organization, 9, 43–53.De Fraja, G. and F. Delbono (1989), “Alternative Strategies of a Public Enterprise in Oligopoly,” Oxford Economic Papers, 41, 302–311.Fujiwara, K. (2007), “Partial Privatization in a Differentiated Mixed Oligopoly,” Journal of Economics, 92, 51-65.Hood, C. (1986), “Privatizing UK tax Law Enforcement,” Public Administration, 64, 319-33.Matsumura, T. (1998), “Partial Privatization in Mixed Duopoly,” Journal of Public Economics, 70, 473–83.Matsumura, T. and N. Matsushima (2004), “Endogenous Cost Differentials between Public and Private Enterprises: a Mixed Duopoly Approach,” Economica, 71(284), 671–688.Matsumura, T. and O. Kanda (2006), “Mixed Oligopoly at Free Entry Markets,” Journal of Economics, 84(1), 27–48.Maw, J. (2002), “Partial Privatization in Transition Economies,” Economic System, 26(3), 271–282.Megginson, W.L. and J.M. Netter (2001), “From state to market: a survey of empirical studies on privatization,” Journal of Economic Literature, 39(2), 321–389.Pal, D. and M.D. White (1998), “Mixed Oligopoly, Privatization, and Strategic Trade Policy,” Southern Economics Journal, 65, 264-281.Raymond Fisman and Shang-Jin Wei (2001), “Tax Rates and Tax Evasion: Evidence From Missing Imports in China,” NBER working paper series.Wang, L.F.S. and J.L. Conant (1988), “Corporate Tax and Output Decisions of Uncertain Monopolist,” National Tax Journal, 41, 579-581.White, M. D. (1996), “Mixed Oligopoly, Privatization and Subsidization,” Economics Letters, 53, 189–195.Yaniv, G. (1995), “A Note on the Tax-Evading Firm,” National Tax Journal, 48, 113-120.Yaniv, G. (1996), “Tax Evasion and Output Decisions,” Public Finance Quarterly, 24, 501-505. zh_TW
