跳到主要內容

臺灣博碩士論文加值系統

(3.236.23.193) 您好!臺灣時間:2021/07/26 07:44
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果 :::

詳目顯示

我願授權國圖
: 
twitterline
研究生:郭湘婷
研究生(外文):KUO,HSIANG TING
論文名稱:網路外部性之下線上與離線廠商間最適課稅問題之研究
指導教授:姚仁德姚仁德引用關係
口試委員:林瑞益孫嘉宏
口試日期:2012-07-18
學位類別:碩士
校院名稱:輔仁大學
系所名稱:經濟學研究所
學門:社會及行為科學學門
學類:經濟學類
論文種類:學術論文
論文出版年:2012
畢業學年度:100
語文別:中文
論文頁數:34
中文關鍵詞:網路外部性
相關次數:
  • 被引用被引用:0
  • 點閱點閱:119
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
本研究主要是探討當商品銷售存在著消費的外部性時,對傳統零售商與電子商務課徵銷售稅的效用與福利效果。採用空間競爭分析法,探討產品分別在電子通路與傳統通路銷售時,
消費者與廠商的決策,市場均衡,以及最適線上購物銷售稅的訂定。本文發現:
(1)對線上產品課稅會降低線上產品之均衡價格,但會提高傳統零售商(離線廠商)之均衡定價。
(2)當網路外部性不是很大,而且網路進入成本很小時,隨著該商品所產生網路規模越大,政府應擴大線上廠商與離線廠商之間的歧視性稅額差距。
(3)當網路外部性變大時,政府的最適課稅政策為$\Delta{T}=0$,應對線上廠商及離線廠商的課稅標準一致。
(4)在不考慮課稅情形下,若市場透明度越高,則廠商均衡定價越低。
(5)在不考慮課稅情形下,若網路外部性越高,則廠商均衡定價越低。
(6)考慮課稅的情形下,若對線上廠商課稅$T_0$超過某一特定值,當網路外部性越高時,則廠商均衡定價越高。
The aim of this study is to investigate the impact of taxation on the equilibrium results when an e-commerce firm competes with traditional retailers.
Consumption externalities and market transparency are consider in the model.
We use a spatial competition analysis in order to explore firms' marketing behavior in the electronic channel and traditional sales channel,
manufacturers decision-making, market equilibrium, as well as the formulation of the optimal online
sales tax. We find that: (1) The tax imposed on an online firm will reduce the equilibrium price of the online products,
but it will increase the equilibrium price of the traditional retailers (the offline firms).
(2) The greater the size of the network to the goods, the Government should expand the discriminatory tax gap between online and offline firms
when network externalities are not too large and the network cost of entry is very small.
(3) It should be the same tax rate imposed between the online and offline firms when the network externality becomes large.
This says that the optimal tax policy of the government is $\Delta$T = 0.
(4) Under no consideration of commodity taxation, if it is higher the market transparency, then a firm lowers its equilibrium price.
(5) Under no consideration of commodity taxation, if it is higher the network externality, then the firm lowers its equilibrium price.
(6) Under the consideration of taxation, if the degree of network externality increases,
then the lower the firm's equilibrium price when the degree of the tax imposed on the online firm is over a critical value.

1 第一章 : 緒論
1.1研究動機與目的 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5
1.2研究方法 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6
1.3論文架構 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6
2 第二章 : 文獻回顧
2.1電子商務, 網路外部性, 與課稅問題. . . . . . . . . . . . . . . . . . . . . .7
2.2Lee (2006) 模型介紹 . . . . . . . . . . . . . . . . . . . . . . . . . . .11
3 第三章 : 理論模型
3.1空間模型加入網路外部性 . . . . . . . . . . . . . . . . . . . . . . . . . .15
3.1.1均衡分析 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
3.1.2社會福利分析 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
3.2空間模型加入網路外部性與資訊透明度 . . . . . . . . . . . . . . . . . . . . .24
3.2.1比較靜態分析. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .27
4 第四章 : 結論. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30
附錄 : Maple 程式 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
參考文獻 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .32
\bibitem{1}陳明燕, 2010,``網路外部性下之線上銷售對壟斷性競爭之影響,'' 輔仁大學經濟系未出版之碩士論文.

\bibitem{1}翁(方方土)嵐與吳家恩, 2011,``最適差別通路稅之分析,'' {\it 經濟研究(Taipei Economic Inquiry)}, 47(1), pp.1--25.

\bibitem{BA}Bailey, J.P., 1998, ``Intermediation and Electronic Market: Aggregation and Price in Internet Commerce ,'' Technology, Management and Policy, MIT, Cambrige.

\bibitem{B}Bakos, J.Y., 1997, ``Reducing Buyer Search Costs: Implications for Electronic Marketplaces,'' {\it Management Science}, 43(12), pp. 263--268.

\bibitem{BO}Bouckaert, J., 2000, ``Monoplistic Competition with a Mail Order Business,'' {\it Economics Letters}, 66, pp. 303--310.

\bibitem{C}Cho, S., and Lee, S.H., 2006, ``Online Channel Competition in a Differentiated Goods Market,'' {\it The Economics of Online Markets and ICT Network}, edited by G.Madden, et al., Physica-Verlag Heidelberg.

\bibitem{CH}Chum, S.H., and Kim, J.C., 2005, ``Pricing Strategies in B2C Electronic Commerce: Analyytical and Empircal Approaches,'' {\it Decision Support Systems}, 40(2), pp. 375--388.

\bibitem{D}Dumans, M.F., 2003, ``Competition Between on Line Retailers and Traditional Shops,'' Working paper CREST-LEI, 2002-30.

\bibitem{E}Economides, N., 1989, ``Symmetric Equilibrium Existence and Optimality in Differentiated Product Markets,'' {\it Journal of Economic Theory}, 47, pp. 178--194.

\bibitem{G}Goolsbee, A., 2000, ``In a World without Borders:the Impact of Taxes on Internet Commerce,'' {\it Quarterly Journal of Economics }, 115(2), pp. 561--576.

\bibitem{GZ}Goolsbee, A., and Zittrain, J., 1999, ``Evaluating the Costs and Benefits of Taxing Internet Commerce,'' {\it National Tax Journal }, 52(3), pp. 431--28.

\bibitem{GS}Grilo, A., Shy, O. and Thisse, J.F., 2001, ``Price Competition when Consumer Behavior Is Characterized by Conformity or Vanity,'' {\it Journal of Public Economics }, 80, pp. 385--408.

\bibitem{HA}Harrington, J.E., 2001, ``Comment on Reducing Buyer Search Cost: Implications for Electronic Marketplaces,'' {\it Telecommunications Review}, 13, pp. 605--15,in Korean.

\bibitem{H}Hotelling, H., 1929, ``Stability in Competition,'' {\it Economics Journal}, 39(153), pp. 41--57.

\bibitem{K}Katz, M., and Shapiro, C., 1985, ``Network Externalities, Competition ,and Compatibility,'' {\it American Economic Review}, 75, pp. 424--440.

\bibitem{LO}Lambertini, L., and Orsini,R., 2005, ``The Existence of Equilibrium in a Differentiated Doupoly with Network Externalities ,'' {\it Japanese Economic Review }, 56(1), pp.55--66.

\bibitem{L}Lee, S.H., 2006, ``Price Competition between Online and Offline Firm in a Electronic Commerce Market and Discriminatory Taxation,'' {\it Hitotsubashi Journal of Economics }, 47, pp. 37--49.

\bibitem{LE}Lee, S.H., 2003, ``Pricing Strategy for Competition and Cooperation in the Internet Industry: Welfare Effect on Electronic Commerce Market,'' {\it Telecommunications Review}, 13, pp. 605--15,in Korea.

\bibitem{LE}Leibenstein, H., 1950, ``Bandwagon,Snob,and Veblen Effects in the Theory of Consumers'Demand ,'' {\it Quarterly Journal of Economics}, 64, pp. 183--207.

\bibitem{R}Rohlfs, J., 1974, ``A Theory of Interdependent Demand for a Communication Service,'' {\it Bell Journal of Economics}, 5, pp. 16--37.

\bibitem{SA}Salop, Steven, 1979,``Monoplistic Competition with Outsides Goods,'' {\it Bell Journal of Economics }, 10 , pp. 141--156.

\bibitem{SC}Schultz, 2004,``Market Transparency and Porduct Differentiation,'' {\it Economics Letters}, 83, pp. 185--198.

\bibitem{S}Shy, Oz., 2001, {\it The Economics of Network Industries}, The Cambrige University Press.

\bibitem{SS}Strader,T.J. and Shaw,M.J., 1997,``Characteristics of Electronic Markets,'' {\it Decision Support System}, 21, pp. 173--178.

\bibitem{V}Varian, H.R., 1980, ``A Model of Sales,'' {\it The American Economic Review}, 70(4), pp. 651--659.

\bibitem{W}Weisman, A.E., 2000, {\it The Internet Economy:Access,Taxes,and Market Structure}, Brookings Institution Press.

\bibitem{Z}Zettelmeyer, F., 2000, ``Expanding to the Internet: Pricing and Communications Strategies When Firms Compete on Multiple Channels,'' {\it Journal of Marketing Research}, 37, pp. 292--308.

\bibitem{ZO}Zodrow, G.R., 2003, ``Network Externalities and Indirect Tax Preference for Electronic Commerce,'' {\it International Tax and Public Finance}, 10(1), pp.79--97.

\bibitem{ZO}Zodrow, G.R., 2006, ``Optimal Commodity Tax of Traditional and Electronic Commerce,'' {\it National Tax Journal }, 59, pp. 7--31.
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top