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研究生:趙珮涵
研究生(外文):Chao, Pei-Han
論文名稱:移動性資本對公共政策之影響
論文名稱(外文):The Impact of Mobile Capital on Public Policy
指導教授:賴育邦賴育邦引用關係
指導教授(外文):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-ChengLo, Kuang-TaOu, Jiun-NanChu, Hsun
口試日期:2020-07-22
學位類別:博士
校院名稱:國立政治大學
系所名稱:財政學系
學門:商業及管理學門
學類:財政學類
論文種類:學術論文
論文出版年: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
外文關鍵詞:tax competitionenvironmental policyspillover effectcapital taxtax haventax enforcement
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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
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