帳號:guest(3.230.162.238)          離開系統
字體大小: 字級放大   字級縮小   預設字形  

詳目顯示

以作者查詢圖書館館藏以作者查詢臺灣博碩士以作者查詢全國書目勘誤回報
作者(中):趙珮涵
作者(英):Chao, Pei-Han
論文名稱(中):移動性資本對公共政策之影響
論文名稱(英):The Impact of Mobile Capital on Public Policy
指導教授(中):賴育邦
指導教授(英):Lai, Yu-Bong
口試委員:何怡澄
羅光達
歐俊男
朱巡
口試委員(外文):Ho, Yi-Cheng
Lo, Kuang-Ta
Ou, Jiun-Nan
Chu, Hsun
學位類別:博士
校院名稱:國立政治大學
系所名稱:財政學系
出版年:2020
畢業學年度:108
語文別:中文
論文頁數:76
中文關鍵詞:租稅競爭環境政策外溢效果資本稅租稅天堂租稅查緝
英文關鍵詞:tax competitionenvironmental policyspillover effectcapital taxtax haventax enforcement
Doi Url:http://doi.org/10.6814/NCCU202001031
相關次數:
  • 推薦推薦:0
  • 點閱點閱:84
  • 評分評分:系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔
  • 下載下載:0
  • gshot_favorites title msg收藏:0
本文採用兩地區多階段模型,探討政府以不同公共政策競爭移動性資本時,對社會福利之影響。在兩地區政府先後訂定合作之租稅與環境政策時,均衡資本稅率及污染排放配俄水準均具效率。而當兩地區政府先合作訂定環境政策,再分別訂定資本稅率時,各地區政府合作訂定之污染排放標準具效率,但當分權決定資本稅率時,各地區為吸引資本移入,訂定之均衡資本稅率低於最適水準,公共財提供不足。
當兩地區政府共同決定租稅歧視政策後,再分別訂定各地區之資本稅率時,各地區政府為提高聯合社會福利,將極大化租稅歧視程度,提供移動資本租稅優惠,降低移動資本之有效稅率。而租稅歧視程度擴大亦使均衡資本稅率高於傳統租稅競爭文獻,說明租稅天堂的存在可能對社會福利提升有正面影響,並緩解租稅競爭導致向下沉淪情形。
此外,在兩地區政府先合作訂定資本稅率,而租稅查緝程度則由各地區自行訂定下,兩地區政府為極大化聯合福利水準,會將資本稅率訂在最高的水準,剝奪固定資本之資本報酬。但各地區政府對移動資本之均衡租稅查緝程度過於寬鬆,導致最適公共財提供水準不足。
The dissertation is based on a setting with a sequential game between two symmetric jurisdictions. I intend to discuss the impact of the jurisdictions competing for mobile capital on social welfare with different public policies. I find that when jurisdictions cooperate in both the tax and the environmental policies, the two policies are set efficiently. In the case that governments choose non-cooperative capital tax rates after deciding coordinated environmental policy, the coordinated environmental standards will be set at the optimal level. However, the governments would set the capital tax rate suboptimally low in order to compete for mobile capital, leading the public goods underprovided.

In the case that governments coordinate the tax discrimination policy first and then choose the capital tax rates non-cooperatively, the government will set the tax preferences given to mobile capital firms at the highest level, and hence lower the effective tax rate of mobile capital. The finding that the government would be lenient to multinational firms could suggest that the equilibrium capital tax rate is higher than the result derived from traditional tax competition literature. The result implies the existence of tax havens can enhance global welfare, and mitigate the race to the bottom in public goods provision due to tax competition.

When the tax enforcement level in different jurisdictions is set respectively, even though the governments cooperate in the tax policy, the public goods provision is still below the optimal level. Although coordination in tax policy leads to a high capital tax rate, which deprives the net return from immobile capital, the governments will loosen the tax enforcement requirement on the mobile capital in order to discriminate mobile capital from immobile capital.
1 前言 1
1.1 研究動機與目的 1
1.2 研究方法 2
1.3 本文架構 3
2 跨界污染的次佳租稅及環境政策 4
2.1 緒論 4
2.2 模型設定 8
2.3 資本稅率合作情況 14
2.4 資本稅率不合作情況 20
2.5 本章結論 27
3 跨區資本的最適租稅政策 30
3.1 緒論 30
3.2 模型設定 33
3.3 租稅競爭下之資本稅率 38
3.4 最適租稅差異及經濟分析 42
3.5 本章結論 47
4 當租稅查緝程度為內生之次佳租稅政策 50
4.1 緒論 50
4.2 模型設定 53
4.3 租稅競爭下之資本稅率 58
4.4 最適租稅差異及經濟分析 61
4.5 本章結論 66
5. 結論、政策意涵與未來研究方向 68
5.1 結論 68
5.2 政策意涵與未來研究方向 69
參考文獻 72
Akai, N, Ogawa, H and Ogawa, Y (2011), "Endogenous choice on tax instruments in a tax competition model: Unit tax versus ad valorem tax", International Tax and Public Finance, 18, 495-506.

Barrett, S (1994), "Self-enforcing international environmental agreements", Oxford Economic Papers, 46, 878-894.

Barrett, S (1999), "The credibility of trade sanctions in international environmental agreements. In: Fredriksson, P. (Ed.)", Trade, Global Policy and the Environment. World Bank Discussion Paper ,402, 161-172.

Baumann, F, Buchwald, A, Friehe, T, Hottenrott, H and Weche, J (2017), "Tax enforcement and corporate profit shifting", Applied Economic Letters, 24, 902-905.

Baumann, F and Friehe, T (2013), "Profit shifting despite symmetric tax rates? A note on the role of tax enforcement", International Economic Journal, 27, 97-108.

Becker, J and Fuest, C (2010), "Tax enforcement and tax havens under formula apportionment", International Tax and Public Finance, 17, 217-235.

Botteon, M and Carraro, C (1997), "Burden-sharing and coalition stability in environmental negotiations with asymmetric countries", In: Carraro, C. (Ed.), International environmental negotiations, strategic policy issues. Edward Elgar, Cheltenham, 26-55.

\ref Bucovetsky, S and Haufler, A (2008), "Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed?", Journal of International Economics, 74, 188-201.

Carraro, C, Siniscalco, D (1993), "Strategies for the international protection of the environment", Journal of Public Economics, 52, 309-328.

Clausing, K (2003), "Tax-motivated transfer pricing and US intrafirm trade prices", Journal of Public Economics, 87, 2207-2223.

Chu, H (2014), "Tax enforcement policy and the provision of the public goods with the presence of tax havens", Scottish Journal of Political Economy, 61, 304-321.

Egger, P, Eggert, W, Keuschnigg C and Winner, H (2010), "Corporate taxation, debt financing and foreign-plant ownership", European Economic Review, 54, 96-107.

Haufler, A and Runkel, M (2012), "Firms’ financial choices and thin capitalization rules under corporate tax competition", European Economic Review, 56, 1087-1103.

Hines, JR and Rice, EM (1994), "Fiscal paradise: Foreign tax havens and American business", Quarterly Journal of Economics, 109, 149-182.

Hoel, M (1992), "International environmental conventions: the case of uniform reductions of emissions", Environmental and Resource Economics, 2, 141-159.

Hoel, M and Schneider, K (1997), "Incentives to participate in an international environmental agreement", Environmental and Resources Economics, 9, 153-170.

Hong, Q and Smart, M (2010), "In praise of tax havens: International tax planning and foreign direct investment", European Economic Review, 54, 82-95.

Janeba, E, and Peters, W (1999), "Tax evasion, tax competition and the gains from nondiscrimination: The case of interest taxation in Europe", The Economic Journal, 109, 93–101.

Johannesen, N (2010), "Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens", Journal of International Economics, 81, 253-264.

Keen, M (2001), "Preferential regimes can make tax competition less harmful", National Tax Journal, 54, 757-762.

List, JA and Mason, CF (2001), "Optimal institutional arrangements for transboundary pollutants in a second-best world: evidence from a differential game with asymmetric players", Journal of Environmental Economics and Management, 42, 277-296.

\ref Lockwood, B (2004), "Competition in unit vs. ad valorem taxes", International Tax and Public Finance, 11, 763-772.

Marceau, N, Mongrain, S and Wilson, JD (2010), "Why do most countries set high tax rates on capital", Journal of International Economics, 80, 249-259.

Mintz, J and Smart, M (2004), "Income shifting, investment, and tax competition: Theory and evidence from provincial taxation in Canada", Journal of Public Economics, 88,1149–1168.

Oates, W and Schwab, R (1988), "Economic competition among Jurisdictions: efficiency enhancing or distortion inducing?", Journal of Public Economics, 35, 333-354.

OECD (2013), "Action plan on base erosion and profit shifting", Organisation for Economic Co-operation and Development, retrieved from https://www.oecd.org/ctp/BEPSActionPlan.pdf.

Ogawa, H and Wildasin, D (2009), "Think locally, act locally: Spillovers, spillbacks, and efficient decentralized policymaking", American Economic Review, 99, 1206-1217.

WEF (2019), "The Global Risks Report 2019", World Economic Forum, Retrieved from https://www.weforum.org/reports/the-global-risks-report-2019.

Peralta, S, Wauthy, X and Ypersele, T (2006), "Should countries control international profit shifting?", Journal of International Economics, 68, 24-37.

Slemrod, J, and Wilson, JD (2009), "Tax Competition with Parasitic Tax Havens", Journal of Public Economics, 93, 1261-1270.

Wildasin, D (1989), "Interjurisdictional capital mobility: Fiscal externality and a corrective subsidy", Journal of Urban Economics, 25, 193-212.

Wilson, JD (1986), "A theory of interregional tax competition", Journal of Urban Economics, 19, 296-315.

Wilson, JD (1999), "Theories of tax competition", National Tax Journal, 52, 269-304.

Zodrow, G and Mieszkowski, P (1986), "Pigou, Tiebout, property taxation, and the underprovision of public goods", Journal of Urban Economics, 19, 356-70.
(此全文20250722後開放瀏覽)
電子全文
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
* *