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    請使用永久網址來引用或連結此文件: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/58068

    題名: The Impact of Revenue-Neutral Tax Policy on Plant Location under Price Uncertainty
    作者: 麥朝成;Mai, Chao-cheng;Suwanakul, Sontachai;Yeh, Chiou-nan
    貢獻者: 淡江大學產業經濟學系
    關鍵詞: Revenue-neutral;plant location;price uncertainty;absolute risk aversion
    日期: 2000-01-01
    上傳時間: 2011-09-29 10:54:31 (UTC+8)
    出版者: Regional Science Association International
    摘要: This research note incorporates price uncertainty into a production‐location model and examines the impacts of a revenue‐neutral tax policy on production and location decisions. In particular, it is shown that under an assumption of decreasing absolute risk aversion, a revenue‐neutral rise in the marginal tax rate increases the firm's output and causes the firm to move its plant closer to (away from) the market center provided that the production function exhibits increasing (decreasing) returns to scale. Nevertheless, the plant location remains unchanged as a result of a revenue‐neutral tax policy if the production function is constant returns to scale. A comparison between revenue‐neutral and income or lump‐sum taxes and hence some important policy implications are also provided in the analysis.
    關聯: Papers in Regional Science 79(1), pp.91-100
    DOI: 10.1111/j.1435-5597.2000.tb00761.x
    顯示於類別:[產業經濟學系暨研究所] 期刊論文


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