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    題名: An Appraisal of Unified Enterprise Income Tax Policy in China
    作者: Chen, Chien-hsun;Mai, Chao-cheng;Hsu, Jhao-hsuan
    貢獻者: 淡江大學產業經濟學系
    日期: 2014-06-01
    上傳時間: 2014-12-22 13:53:45 (UTC+8)
    出版者: Serials Publications
    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.
    關聯: Bulletin of Political Economy 8(1), pp.65-75
    顯示於類別:[產業經濟學系暨研究所] 期刊論文

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