教師資料查詢 | 類別: 期刊論文 | 教師: 麥朝成 Mai Chao-Cheng (瀏覽個人網頁)

標題:An Appraisal of Unified Enterprise Income Tax Policy in China
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, Zhao-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
語言英文
ISSN0973-5747
期刊性質國外
收錄於
產學合作
通訊作者Mai, Zhao-cheng
審稿制度
國別印度
公開徵稿
出版型式,紙本
相關連結
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