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題名:投入價格不確定下廠商之租稅效果
書刊名:商學學報. 空大
作者:楊義隆
作者(外文):Yang, Yih-long
出版日期:1999
卷期:7
頁次:頁265-289
主題關鍵詞:投入價格不確定平均數-標準差的決策準則風險態度無異曲線機會軌跡
原始連結:連回原系統網址new window
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     本文利用了「平均數-標準差」的幾何圖解法來分析在要素投入價格不確定下, 租稅的課徵對廠商之投入與產出決策的影響。我們分析了定額稅、利潤稅、對產 品及對投入課徵從量稅與從價稅等之各種租稅效果。本文發現,在要素投入價格 不確定下,若廠商追求的是利潤的效用期望值之極大,則各種租稅的課稅效果如 何,一般須視廠商對風險所持的態度及其絕對風險怯避程度與相對風險怯避程度 如何而定。
期刊論文
1.Meyer, Jack(1987)。Two-moment Decision Models and Expected Utility Maximization。American Economic Review,77(3),421-430。  new window
2.楊義隆(19960600)。投入價格不確定與廠商理論:幾何圖形分析法。國立空中大學商學學報,4,335-359。new window  延伸查詢new window
3.楊義隆(19970600)。投入價格不確定下競爭廠商的風險沖銷。國立空中大學商學學報,5,205-225。new window  延伸查詢new window
4.Appelbaum, E.、Katz, E.(1986)。Measures of Risk Aversion and Comparative Statics of Industry Equilibrium。Amer. Econ. Rev.,76,524-529。  new window
5.Stewart, M. B.(1978)。Factor Price Uncertainty with Variable Proportions。American Economic Review,68(3),468-473。  new window
6.Tobin, J.(1969)。Comment on Borch and Feldstein。Rev. Econ. Stud.,36,13-14。  new window
7.White, H.(1986)。Uncertainty and Factor Proportions。Canadian J. Econ.,19,11-12。  new window
8.Baron, David P.(1970)。Price Uncertainty, Utility, and Industry Equilibrium in Pure Competition。International Economic Review,11(3),463-480。  new window
9.Borch, K. H.(1969)。A Note on Uncertainty and Indifference Curve。Rev. Econ. Stud.,36,1-4。  new window
10.Dalal, A. I.(1990)。Symmetry Restrictions in the Analysis of the Competitive Firm under Price Uncertainty。Int. Econ. Rev.,31,207-211。  new window
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13.Hawawini, G. A.(1978)。A Mean-Standard Deviation Exposition of the Theory of the Firm under Uncertainty: A Pedagogical Note。Amer. Econ. Rev.,68,194-202。  new window
14.Katz, Eliakim(1983)。Relative Risk Aversion in Comparative Statics。American Economic Review,73,452-453。  new window
15.Loffler, A.(1996)。Variance Aversion Implies μ-σ2 Criterion。J. Econ. Theor.,69,532-539。  new window
16.McCall, J. J.(1971)。Probabilistic Microeconomics。Bell J. Econ.,2,403-433。  new window
17.Mossin, Jan(1968)。Taxation and Risk-Taking: An Expected Utility Approach。Economica,35(137),74-82。  new window
18.Okuguchi, K.(1977)。Input Price Uncertainty and the Theory of Firm。Econ. Stud. Q.,28,25-30。  new window
19.Penner, R. G.(1967)。Uncertainty and the Short-Run Shift after Corporation Tax。Oxford Econ. Papers,19,99-110。  new window
20.Perrakis, S.(1980)。Factor-Price Uncertainty with Variable Proportions: Note。Amer. Econ. Rev.,70,1083-1088。  new window
21.Samata, S. K.(1993)。Risk Aversion and the Theory of Competitive Firm。Indian. Econ. J.,40,99-107。  new window
22.Rothschild, M.、Stiglitz, J. E.(1970)。Increasing Risk: I. A Definition。Journal of Economic Theory,2(3),225-243。  new window
23.Blair, R. D.(1974)。Random Input Price and the Theory of the Firm。Econ. Inquiry,12,214-226。  new window
24.Leland, H. E.(1972)。Theory of the Firm Facing Uncertain Demand。American Economic Review,62(3),278-291。  new window
25.Sandmo, Agnar(1971)。On the Theory of the Competitive Firm Under Price Uncertainty。American Economic Review,61(1),65-73。  new window
26.Tobin, James(1958)。Liquidity Preference as Behavior Towards Risk。Review of Economic Studies,25(2),65-86。  new window
27.Markowitz, Harry M.(1952)。Portfolio Selection。The Journal of Finance,7(1),77-91。  new window
28.Pratt, John W.(1964)。Risk Aversion in the Small and in the Large。Econometrica,32(1/2),122-136。  new window
29.Domar, E. D.、Musgrave, R. A.(1944)。Proportional Income Taxation and Risk-Taking。Quarterly Journal of Economics,58(3),382-422。  new window
圖書
1.Borch, K. H.(1968)。The Economic of Uncertainty。Princeton:Princeton University Press。  new window
2.Arrow, Kenneth J.(1965)。Aspects of the Theory of Risk Bearing。Helsinki:Academic Bookstore。  new window
3.Fellner, W.(1965)。Probability and Profit。Homewood, Illinois:Richard D. Irwin, Inc。  new window
4.Horowitz, Ira(1970)。Decision-Making and Theory of the Firm。New York:Holt, Rinehart, and Winston。  new window
5.von Neumann, J.、Morgenstern, O.(1944)。Theory of Game and Economic Behavior。Princeton:Princeton University Press。  new window
6.Arrow, Kenneth J.(1971)。Essays in the theory of risk bearing。Markham Publishing Company。  new window
 
 
 
 
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