English  |  正體中文  |  简体中文  |  Post-Print筆數 : 11 |  Items with full text/Total items : 88987/118697 (75%)
Visitors : 23573865      Online Users : 242
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/124946

    Title: 企業社會責任與商品課稅原則
    Corporate Social Responsibility and principle of Commodity Taxation
    Authors: 尤亭文
    YU, Ting-Wen
    Contributors: 翁堃嵐
    YU, Ting-Wen
    Keywords: 消費地課稅原則
    Destination principle
    Origin principle
    Commodity taxation
    Corporate Social Responsibility
    Date: 2019
    Issue Date: 2019-08-07 16:50:02 (UTC+8)
    Abstract: 隨著全球貿易自由化的影響,各國經濟整合日漸頻繁,國際商品稅的課稅原則議題長期備受關注,貿易商品應該採用消費地課稅原則或是生產地課稅原則的議題一直存在爭議。傳統上,世界貿易採用消費地課稅原則。但由於消費地課稅原則過度依賴邊境稅率的調整,難以在同一市場中管理,因此許多國家逐漸將商品稅的課徵從原來的消費地課稅原則改為生產地課稅原則。為了讓模型更貼近現實,本研究採用Haufler, Schjelderup and Stähler (2005) 兩商品課稅原則的架構,並建立一個包含企業社會責任 (Corporate Social Responsibility,CSR) 活動的本國廠商,進行探討。本文研究顯示:(1) 當採用消費地課稅原則下,本國廠商重視CSR的程度會影響本國政府的最適商品稅率,但不影響外國政府的最適商品稅率。相反地,當採用生產地課稅原則下,本國廠商重視CSR的程度不僅會影響本國政府的最適商品稅率,也會影響外國政府的最適商品稅率。(2) 傳統文獻發現,本國及外國廠商皆為傳統追求利潤極大化的廠商,則本國及外國政府皆採補貼政策。但本文發現在最適課稅原則下,當本國廠商為傳統追求社會福利極大化的廠商,外國廠商為傳統追求利潤極大化的廠商。依照消費地課稅原則,本國政府的最適商品稅率為一正值,外國政府的最適商品稅率為一負值。依照生產地課稅原則,本國政府的最適商品稅率趨近無窮大,外國政府的最適商品稅率為一負值。不論前者抑或是後者,本國政府皆採課稅政策,外國政府皆採補貼政策。(3) 傳統文獻發現,當需求為線性時,當0≤γ≤1,只要s≥0,生產地課稅原則優於消費地課稅原則,但本文發現當產品為同質(γ=1 )下,當本國廠商重視CSR的程度越高,本國政府會採取消費地課稅原則,反之當本國廠商重視CSR的程度越低,本國政府則會採取生產地課稅原則。
    As the global trade becomes more liberalized, the economic integration becomes more frequent, and the taxation principle of international commodity tax becomes an important issue. Whether the commodity should adopt the destination principle or the origin principle has always been controversial. Traditionally, world trade tends to apply the destination principle. However, the destination principle is overly dependent on the adjustment of the border tax rate. So, it is difficult to manage in the interregional market. Therefore, many countries have gradually switched their commodity taxation from destination principle to origin principle. In order to make the model closer to the reality, this study uses Haufler, Schjelderup and Stähler (2005)’s structure of taxation principle and takes domestic firm into account on which engages in Corporate Social Responsibility (CSR) .

    The major findings of this paper are:
    (1) When the destination principle is adopted, the degree of how much domestic firms value CSR will affect the domestic optimal commodity tax rate, but it will not affect the foreign optimal commodity tax rate. On the contrary, when the origin principle is adopted, the degree of how much domestic firms value CSR will affect not only the domestic optimal commodity tax rate but also that of the foreign countries.
    (2) The traditional literature found that both domestic and foreign firms aimed to pursue the maximal profit, so both domestic and foreign governments adopt subsidy policies. Yet, we found out that under the principle of optimal taxation, the domestic firms used to pursue the maximal social welfare, while the foreign firms used to pursue the maximal profit. Under the destination principle, the domestic government's optimal tax rate is a positive value, while the foreign government's optimal tax rate is a negative value. Under the origin principle, the domestic government's optimal tax rate is approaching infinity, while the foreign government's optimal tax rate is still a negative value. Regardless of these two conditions, domestic government adopts tax policies, while foreign governments adopt subsidy policies.
    (3) The traditional literature found that when the demand was linear, that is when0≤γ≤1 and s≥0, the origin principle would be better than the destination principle. However, this paper finds that when the product is homogeneous, that is whenγ=1, the higher the degree of how much domestic firms value CSR is, the more possible the domestic government will adopt the destination principle. Otherwise, the less the domestic firms value CSR, the more possible the domestic government will adopt the origin principle.
    Reference: 翁堃嵐、林宛儀與郭虹瑩 (2014) ,混合寡占市場下利潤稅的中立性與最適釋股比例,應用經濟論叢,96,105-126。

    胡憲倫、許家偉、蒲彥穎 (2006),策略的企業社會責任:企業永續發展的新課題,應用倫理研究通訊,40,37-50。

    Bhattacharya, C.B. and S.Sen (2004). Doing Better at Doing Good: When, Why, and How Consumer Respond to Corporate Social Initiatives, California Management Review, 47(1), 9-24.

    Bhattacharya, C.B. and S.Sen(2001). Does doing good always lead to doing better?Consumer reactions to corporate social responsibility, Journal of Marketing Research, 38, 225-243.

    Brander, J. A. (1981). Intra-industry Trade in Identical Commodities, Journal of International Economics, 11, 1-14.

    Brander, J. A. and B. Spencer. (1985). Export Subsidies and International Market Share Rivalry, Journal of International Economics, 18, 83-100.

    Brander, J. A. and P. R. Krugman. (1983). A ‘Reciprocal Dumping’ Model of International Trade, Journal of International Economics,15, 313-323.

    Hashimzade, N., Khovadaisi, H., & Myles, G. D. (2011). Country characteristics and preferences over tax principles. International Tax and Public Finance, 18, 214-232.

    Haufler, A., G. Schjelderup and F. Stähler. (2005). Barriers to trade and imperfect competition: the choice of commodity tax base, International Tax and Public Finance, 12, 281-300.

    Kanbur, R. and M. Keen. (1993). Jeux Sans Frontières: Tax Competition and Tax Coordination when Countries Differ in Size, American Economic Review, 83, 877-892.

    Keen, M. and S. Lahiri (1998). The Comparison between Destination and Origin Principle under Imperfect Competition,Journal of International Economics, 45, 323-350.

    Khodavaisi, H., G. D. Myles and N. Hashimzade (2005). Tax Principles, Product Differentiation and the Nature of Competition, International Tax and Public Finance, 12, 695-712.

    Lockwood, B. (1993). Commodity Tax Competition Under Destination and Origin Principles, Journal of Public Economics, 53, 141-162.

    Lockwood, B. (2001). Tax Competition and Tax Co-ordination Under Destination and Origin Principles: A Synthesis, Journal of Public Economics, 81, 279-319.

    Lockwood, B., D. de Meza and G. Myles. (1994). When are Origin and Destination Regimes Equivalent? International Tax and Public Finance, 1, 5-24.

    Long, N. V. and F. Stähler (2009). Trade Policy and Mixed Enterprises, Canadian Journal of Economics, 42, 590-614.
    Matsumura, T. (1998). Partial Privatization in Mixed Duopoly, Journal of Public Economics, 70, 473-83.

    McCracken, S and F. Stähler (2010). Economic Integration and the Choice of Commodity Tax Base with Endogenous Market Structures, International Tax Public Finance, 17, 91-113.

    Mintz, J. and H. Tulkens (1986). Commodity Tax Competition between Member States of a Federation: Equilibrium and Efficiency, Journal of Public Economics, 29, 133-172.

    Peters, R., and M. R. Mullen (2009). Some evidence of the cumulative effects of corporate social responsibility on financial performance, Journal of Global Business Issue, 3, 1-14.

    Preston, L. E., and D. P. O’Bannon (1997). The corporate social-financial performance relationship, Business and Society, 36, 419-429.

    Sinn, H. W. (1990). Tax Harmonization and Tax Competition in Europe,European Economic Review, 34, 489-504.

    Tinbergen, J. (1953). Report on the Problems Raised by Value Added Tax-ation in the Common Market (European Coal and Steel Community―HighAuthority).

    Vives, X. (1984). Duopoly Information Equilibrium: Cournot and Bertrand, Journal of Economic Theory, 34, 71-94.

    White, M. D. (1996). Mixed Oligopoly, Privatization and Subsidization, Economics Letters, 53, 189–195.

    Wu, T. C. (2018). Trade Costs and the Choice of International Commodity Tax Base Revisited: The Role of Transboundary Pollution.
    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0105255022
    Data Type: thesis
    DOI: 10.6814/NCCU201900235
    Appears in Collections:[財政學系] 學位論文

    Files in This Item:

    File SizeFormat
    502201.pdf952KbAdobe PDF0View/Open

    All items in 政大典藏 are protected by copyright, with all rights reserved.

    社群 sharing

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback