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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/105229

    Title: 政府政策與企業社會責任
    Other Titles: Government policies and corporate social responsibility
    Authors: 許亦楠;Xu, Yi-nan
    Contributors: 淡江大學經濟學系碩士班
    鄭東光;Cheng, Tun-Kung
    Keywords: 企業社會責任;利他;子賽局完美均衡;連結商品;捐贈;稅制;CSR;Altruism;Subgame Perfect Equilibrium;Linked Goods;donation;TaxSystem
    Date: 2015
    Issue Date: 2016-01-22 14:50:54 (UTC+8)
    Abstract: 既存的企業社會責任(CSR)相關文獻中,大多數假定廠商最終目標是極大化自身利益,且少有文獻利用經濟學工具進行相關理論研究。
    Among the existing studies of corporate social responsibility (CSR), most of them presume that the ultimate objective of manufacturers is maximizing its own profits and only a few studies adopt economic theoretical framework to explore issues of CSR.
    Under the framework of a duopoly, two-stage dynamic game with complete but imperfect information, this paper investigates the subgame perfect equilibrium CSR strategy. We differentiate altruistic firms into two kinds of altruism: altruism as a means or as an end. We assume the objective function of firms of altruism as an end includes its own profits and consumer surplus, while firms of altruism as a means care only its own profits. This paper introduces charity donation and linked goods as two types of CSR inputs. One of the main purposes of this paper is to explore how government’s tax policies affect the equilibrium CSR patterns.
    This paper concludes, through numerical examples, government’s tax policies and market characteristics will affect the equilibrium CSR patterns. Basically the higher the tax rate or the tax free charity donation is, the more firms tend to donate. In addition, this paper also shows that depend on government’s tax policies and market characteristics, the equilibrium CSR patterns can be symmetric or asymmetric.
    Appears in Collections:[經濟學系暨研究所] 學位論文

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