不完全競爭下的最適外銷比例政策與最適稅率

本文探討投資地主國對外人直接投資的最適外銷比例與最適從量稅之政策搭配。本文首先探討了外籍廠商獨占的情況，此時若本國政府僅對外籍廠商課內銷稅，則最適外鎖比例為零；若本國政府對外籍廠商的總產量課稅，則最適外銷比例可能為正；若本國政府對總產量課稅，則最適稅率應小於僅對於內銷課稅時的最適稅率，但二種課稅方式下的總產量、稅收與褔利均相同。其次，本文也探討了外籍廠商與本國廠商雙佔並從事Cournot競爭的情況。此時若本國政府單獨考慮外銷比例政策，則除非外籍廠商的成本較本國廠商為低且具有相當大的優勢，否則本國政府應該盡可能強制外籍廠商外銷。若本國政府同時決定外銷比例與稅率，則當外籍廠商的成本低於本國廠商時，本國政府即不應強制外籍廠商外銷。相較於沒有對外籍廠商課稅的情況，當本國政府可對外籍廠商課稅時，本國政府應對外籍廠商採取較為寬鬆的外銷比例政策。

關鍵字

外人直接投資；外銷比例政策；最適稅率

並列摘要

This paper explores the optimal policy combination of export-share requirements (ESR) and output tax on a foreign direct investor. We first discuss the case when the foreign firm is a monopoly in the domestic market: If the home country government imposes a unit tax only on sales to the domestic market, then the optimal ESR is zero. If the home country imposes a unit tax on the foreign firm’s total output, then the optimal ESR may be positive. The optimal tax rate imposed with ESR is strictly less than the optimal tax rate imposed alone. The total output, tax revenue and local welfare are the same under these two schemes. Secondly, we also study the case when the foreign and domestic firms are a duopoly in the domestic market and engage in Cournot competition: If the home country government imposes only the ESR, it should compel the foreign firm to export all output unless the foreign firm has a sufficiently large cost advantage relative to the domestic firm. If the ESR and output tax are both feasible policy instruments, then when the foreign firm’s cost is lower than the domestic firm’s, the optimal policy is not to require the foreign investor to export. Compared to the situation when there is no taxation on the foreign investor, the home country government will impose a lower ESR on the foreign investor when there is an output tax on the foreign investor.

並列關鍵字

Foreign Direct Investment ； Export-share requirements policy ； The optimal tax rate

參考文獻

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不完全競爭下的最適外銷比例政策與最適稅率

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