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汙染稅與國際企業之進入模式 = Pollution Tax and Th...

國立高雄大學應用經濟學系碩士班

汙染稅與國際企業之進入模式 = Pollution Tax and The Entry Mode of Multinational Enterprises

紀錄類型:	書目-語言資料,印刷品 : 單行本
並列題名:	Pollution Tax and The Entry Mode of Multinational Enterprises
作者:	簡政源,
其他團體作者:	國立高雄大學
出版地:	[高雄市]
出版者:	撰者;
出版年:	民100
面頁冊數:	61葉圖 : 30公分;
標題:	外國直接投資
標題:	foreign direct investment
電子資源:	http://handle.ncl.edu.tw/11296/ndltd/64967229592457384145
附註:	參考書目：葉54-55
摘要註:	近來，由於環保意識抬頭，各國政府對環境保護日趨重視，經濟理論對於環保議題也做了相當豐富而多元的討論。惟在探討污染性國際企業之進入模式的文獻中，皆未將廠商的污染防治行為納入考慮，因此，本文要建立一個三階段的理論模型，將多國籍企業的污染防治行為納入考慮後，探討多國籍企業在面對地主國課徵污染稅時之最適進入模式的選擇，以及地主國之最適污染稅政策。本文發現，在FDI的固定成本較低之下，當汙染稅率較低時，多國籍企業會選擇FDI，當污染稅率提高時，會產污染稅效果、污染防治效果及跨越污染稅效果，當汙染稅率提高到某一水準時，多國籍企業會由FDI轉而選擇出口，而當汙染稅率提高到更高的水準時，污染防治效果發揮作用，多國籍企業會由出口再轉而選擇FDI，因此，高污染稅率反而可以吸引多國籍企業進入地主國市場投資。此外，地主國以提高污染稅率的手段讓多國籍企業外移時，地主國的污染總排放量也可能反而會上升。 Awareness of environmental issue causes many countries to pay more and more attention on environmental protection. Previous literature studying the entry mode of multinational enterprise does not take the emission abatement behavior into consideration. We set up a three stage game to discuss the effects of host country’s pollution tax on the entry mode choice behavior of the multinational enterprise by taking the emission abatement behavior into consideration. We find, when the fixed of FDI is low, the multinational enterprise will choose FDI at low level of pollution tax. As the pollution tax rate is raised, there are three effects—pollution tax effect, emission abatement effect and tax jumping effect determining the entry mode choice of the multinational enterprise. If the pollution tax rate is raised to certain level pollution tax effect and tax jumping effect will dominate emission abatement effect, the multinational enterprise will export, but if the pollution tax rate is further raised to over a critical level, the multinational enterprise will change its export strategy to FDI. High pollution tax may appeal FDI. Moreover, we also find that raising the pollution tax rate by the host country to drive out the multinational enterprise may worsen the environment quality.

汙染稅與國際企業之進入模式 = Pollution Tax and The Entry Mode of Multinational Enterprises
簡, 政源

汙染稅與國際企業之進入模式 = Pollution Tax and The Entry Mode of Multinational Enterprises / 簡政源撰 - [高雄市] : 撰者, 民100. - 61葉 ; 圖 ; 30公分.
參考書目：葉54-55.
外國直接投資foreign direct investment

汙染稅與國際企業之進入模式 = Pollution Tax and The Entry Mode of Multinational Enterprises
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