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題名：混合寡占市場下利潤稅的中立性與最適釋股比例
書刊名：應用經濟論叢
作者：翁堃嵐 引用關係／林宛儀／郭虹瑩 引用關係
作者(外文)：Ueng, Glen K. L.／Lin, Wan-yi／Kuo, Horn-in
出版日期：2014
卷期：96
頁次：頁105-126
主題關鍵詞：利潤稅；公營廠商；民營化；混合寡占市場；Profit tax；Public enterprise；Privatization；Mixed oligopoly
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(2) 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:2
  • 共同引用共同引用:12
  • 點閱點閱:27
探討混合寡占市場的傳統文獻中，對於公營廠商民營化的議題，大多忽略租稅因素 對釋股政策的影響。有鑑於此，本文在基本模型中引入利潤稅後發現：(1) 對民營化廠商 而言，利潤稅的課徵並不具租稅中立性，致使其生產決策受到扭曲，進而影響到市場均 衡以及政府的最適釋股政策；(2) 不論國內、外民營廠商的家數為何，最適的釋股比例與 稅率成正向關係；(3) 忽略利潤稅等租稅因素，將使得公營廠商民營化政策下的釋股比例 偏低。
The traditional literature regarding privatization of public enterprises under mixed oligopolies has neglected the impact of taxes. Therefore, this paper takes the effect of taxation into account and explores the optimal degree of privatization on public enterprises. It shows that, because profit taxes are non-neutral for the privatized firm, both the market equilibrium and the privatization policy will be affected by the imposition of profit taxes. Moreover, the optimal degree of privatization will increase (decrease) as tax rate increases (decreases), regardless of the number of domestic or foreign firms in the market. In other words, neglecting the impact of taxes will underestimate the optimal degree of privatization for public enterprises.
期刊論文
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4.Yaniv, Gideon(1995)。A Note on the Tax-evading Firm。National Tax Journal，48(1)，113-120。  new window
5.Fershtman, C.(1990)。The Interdependence between Ownership Status and Market Structure: The Case of Privatization。Economica，57，319-328。  new window
6.Goerke, L.、Runkel, M.(2006)。Profit Tax Evasion under Oligopoly with Endogenous Market Structure。National Tax Journal，59(4)，851-857。  new window
7.Virmani, A.(19890700)。Indirect Tax Evasion and Production Efficiency。Journal of Public Economics，39(2)，223-237。  new window
8.Chang, W. W.(2005)。Optimal Trade and Privatization Policies in An International Duopoly with Cost Asymmetry。Journal of International Trade and Economic Development，14(1)，19-42。  new window
9.Chao, C. C.、Yu, E. S. H.(2006)。Partial Privatization, Foreign Competition, and Optimum Tariff。Review of International Economics，14(1)，87-92。  new window
10.Bárcena-Ruiz, J. C.(2007)。Endogenous Timing in a Mixed Duopoly: Price Competition。Journal of Economics，91(3)，263-272。  new window
11.Bárcena-Ruiz, J. C.、Garzon, M. B.(2010)。Endogenous Timing in a Mixed Duopoly with Capacity Choice。The Manchester School，78(2)，93-109。  new window
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15.Long, N.、Staehler, F.(2008)。How does State Ownership Affect Optimal Export Taxes?。Economics Bulletin，6(37)，1-7。  new window
16.Marrelli, M.(1984)。On Indirect Tax Evasion。Journal of Public Economics，25，181-196。  new window
17.Matsumura, T.、Matsushima, N.(2004)。Endogenous Cost Differentials between Public and Private Enterprises: A Mixed Duopoly Approach。Economica，71(284)，671-688。  new window
18.Maw, J.(2002)。Partial Privatization in Transition Economies。Economic System，26，271-282。  new window
19.Pal, D.、White, M. D.(2003)。Intra-industry Trade and Strategic Trade Policy in the Presence of Public Firms。International Economic Journal，17，29-41。  new window
20.Poyago-Theotoky, J.(1998)。R&D Competition in a Mixed Duopoly under Uncertainty and Easy Imitation。Journal of Comparative Economics，26(3)，415-428。  new window
21.Ueng, K. L. G.、Wu, C. J.(2009)。A Note on the Neutrality of Profit Taxes and Tax Compliance with Uncertain Detection。Economics Bulletin，29，312-319。  new window
22.White, M. D.(2001)。Managerial Incentives and the Decision to Hire Managers in Markets with Public and Private Firms。European Journal of Political Economy，17(4)，877-896。  new window
23.Yaniv, G.(1996)。Tax Evasion and Output Decisions。Public Finance Quarterly，24(4)，501-505。  new window
24.邱俊榮、黃鴻(20060600)。公營廠商民營化的最適釋股比例分析。經濟論文叢刊，34(2)，245-259。new window  延伸查詢new window
25.Anderson, S. P.、de Palma, A.、Thisse, J.-F.(1997)。Privatization and Efficiency in a Differentiated Industry。European Economic Review，41，1635-1654。  new window
26.Mujumdar, S.、Pal, D.(1998)。Effects of Indirect Taxation in a Mixed Oligopoly。Economics Letters，58，199-204。  new window
27.Wang, L. F. S.、Conant, J. L.(1988)。Corporate Tax and Output Decisions of Uncertain Monopolist。National Tax Journal，41，579-581。  new window
28.Barros, F.(1995)。Incentive Schemes as Strategic Variables: An Application to a Mixed Duopoly。International Journal of Industrial Organization，13(3)，373-386。  new window
29.George, K.、La Manna, M. M. A.(1996)。Mixed Duopoly, Inefficiency, and Public Ownership。Review of Industrial Organization，11(6)，853-860。  new window
30.De Fraja, G.、Delbono, F.(1989)。Alternative Strategies of a Public Enterprise in Oligopoly。Oxford Economic Papers，41，302-311。  new window
31.Megginson, William L.、Netter, Jeffry M.(2001)。From State to Market: A Survey of Empirical Studies on Privatization。Journal of Economic Literature，39(2)，321-389。  new window
32.Cremer, H.、Marchand, M.、Thisse, J.-F.(1989)。The Public Firm as an Instrument for Regulating an Oligopolistic Market。Oxford Economic Papers，41(2)，283-301。  new window
33.Matsumura, Toshihiro(1998)。Partial Privatization in Mixed Duopoly。Journal of Public Economics，70(3)，473-483。  new window
34.翁永和、羅鈺珊、劉碧珍(20030600)。市場結構與最適民營化政策。經濟論文，31(2)，149-169。new window  延伸查詢new window
35.Brander, James A.、Spencer, Barbara J.(1985)。Export Subsidies and International Market Share Rivalry。Journal of International Economics，18(1/2)，83-100。  new window
會議論文
1.吳世傑、黃鴻、黃財源(2001)。公營事業民營化程度與法定盈餘繳庫之福利分析。臺灣經濟學會年會。臺北：中華經濟研究院。239-268。  延伸查詢new window
 
 
 
 
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