期刊論文
| 學年 | 102 |
|---|---|
| 學期 | 2 |
| 出版（發表）日期 | 2014-06-01 |
| 作品名稱 | An Appraisal of Unified Enterprise Income Tax Policy in China |
| 作品名稱（其他語言） | |
| 著者 | Chen, Chien-hsun; Mai, Chao-cheng; Hsu, Jhao-hsuan |
| 單位 | 淡江大學產業經濟學系 |
| 出版者 | Serials Publications |
| 著錄名稱、卷期、頁數 | Bulletin of Political Economy 8(1), pp.65-75 |
| 摘要 | This paper explores how the increase in income taxes in relation to foreign-funded enterprises affects the social welfare of China. The theoretical analysis indicates that increasing the income taxes levied on the foreign-funded firm tends to be beneficial to the social welfare of China. However, this tax policy may be detrimental to the social welfare of China only if the marginal cost of the domestic firm is higher than that of the foreign-funded firm, and this cost differential effect outweighs both the direct and strategic effects. |
| 關鍵字 | |
| 語言 | en |
| ISSN | 0973-5747 |
| 期刊性質 | 國外 |
| 收錄於 | |
| 產學合作 | |
| 通訊作者 | Mai, Chao-cheng |
| 審稿制度 | 是 |
| 國別 | IND |
| 公開徵稿 | |
| 出版型式 | ,紙本 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/99788 ) |