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題名:公民合營下利潤稅中立性研究
書刊名:社會科學論叢
作者:吳朝欽 引用關係顏志達
作者(外文):Wu, T.C. MichaelYen, Chih-ta
出版日期:2013
卷期:7:2
頁次:頁75-91
主題關鍵詞:租稅中立性逃漏稅公民合營Tax neutralityTax evasionMixed enterprise
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:12
  • 點閱點閱:17
本文在公民合營的架構下,重新檢視利潤稅中立性的問題。經由模型的推導分析,我們發現三項重要的結論:其一,在一般化的效用函數下,當廠商考慮公股的社會福利目標時,可以得到廠商生產與逃漏稅決策間不必然具有可分離性,而且利潤稅中立性不必然成立的論點。其二,當效用函數取決於淨利潤與社會福利的線性組合時,雖然廠商的生產與逃漏稅決策間具有可分離性,但利潤稅的中立性不必然成立,意即可分離性與中立性之間並不存在對應性。最後,若廠商面對公司稅制而非利潤稅制,則廠商的生產與逃漏稅決策的關係將從可分離性轉變為不可分離性。
This paper reexamines the issues of neutrality of profit taxes and separability for a monopolistic firm by taking stockholder’s structure into account. It is shown that in the presence of the mixed enterprise, we find that, first, the firm’s production and evasion decisions will not be separable from each other, and profit taxes will not be neutral. Secondly, when the utility function depends on the linear combination of net profit and social welfare, the inseparability result does not necessarily imply the neutrality of profit taxes. Finally, if the profit tax system is replaced by the corporate tax system, then the relationship between production decisions and evasion decisions shifts from separability to inseparability.
期刊論文
1.Lee, Kangoh(1998)。Tax Evasion, Monopoly, and Nonneutral Profit Taxes。National Tax Journal,51(2),333-338。  new window
2.Wang, Leonard F. S.、Conant, John L.(1988)。Corporate Tax Evasion and Output Decisions of the Uncertain Monopolist。National Tax Journal,41(4),579-581。  new window
3.Yaniv, Gideon(1995)。A Note on the Tax-evading Firm。National Tax Journal,48(1),113-120。  new window
4.郭虹瑩、翁堃嵐(20070300)。公司稅、租稅逃漏與最適出口貿易政策。經濟論文叢刊,35(1),33-54。new window  延伸查詢new window
5.吳朝欽、顏志達(2011)。考量社會責任下獨佔廠商的生產與逃漏稅決策。農業與經濟,46,85-101。new window  延伸查詢new window
6.翁堃嵐、王伊君(20120400)。公司稅的中立性與逃漏稅行為。社會科學論叢,6(1),1-14。new window  延伸查詢new window
7.張瀞云(20110700)。利潤分紅與公司逃漏稅。經濟與管理論叢,7(2),185-198。new window  延伸查詢new window
8.Ahrend, R.、Winograd, C.(200601)。The Political Economy of Mass Privatisation and Imperfect Taxation: Winners and Losers。Public Choice,126(1/2),1-2。  new window
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10.Wallsten, S. J..(200103)。An Econometric Analysis of Telecom Competition, Privatization, and Regulation in Africa and Latin America。The Journal of Industrial Economics,49(1),1-19。  new window
11.Wu, Michael T. C.、Yang, C. C.(201111)。Monopolists'€™ Profit Tax Evasion Revisited: When Firms Have Objectives Other than Maximizing Profit。Public Finance Review,39(6),831-840。  new window
12.翁堃嵐、吳家恩(20090100)。查核不確定下廠商之生產與逃漏決策。經濟研究. 臺北大學經濟學系,45(1),1-9。new window  延伸查詢new window
13.Allingham, Michael G.、Sandmo, Agnar(1972)。Income Tax Evasion: A Theoretical Analysis。Journal of Public Economics,1(3/4),323-338。  new window
14.Beladi, Hamid、Chao, Chi-chur(2006)。Does Privatization Improve the Environment?。Economics Letters,93(3),343-347。  new window
15.Goerke, L.、Runkel, M.(2006)。Profit Tax Evasion under Oligopoly with Endogenous Market Structure。National Tax Journal,59(4),851-857。  new window
16.Marrelli, M.、Martina, R.(19881000)。Tax Evasion and Strategic Behaviour of the Firms。Journal of Public Economics,37(1),55-69。  new window
17.Panteghini, P. M..(200005)。Tax Evasion and Entrepreneurial Flexibility。Public Finance Review,28(3),199-209。  new window
18.Stranlund, J. K..(200807)。Risk Aversion and Compliance in Markets for Pollution Control。Journal of Environmental Management,88(2),203-210。  new window
19.Virmani, A.(19890700)。Indirect Tax Evasion and Production Efficiency。Journal of Public Economics,39(2),223-237。  new window
20.Kreutzer, D.、Lee, D. R.(19860606)。On Taxation and Understated Monopoly Profits。National Tax Journal,39(2),241-243。  new window
21.Yitzhaki, Shlomo(1974)。A Note on Income Tax Evasion: A Theoretical Analysis。Journal of Public Economics,3(2),201-202。  new window
22.Matsumura, Toshihiro(1998)。Partial Privatization in Mixed Duopoly。Journal of Public Economics,70(3),473-483。  new window
 
 
 
 
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