研討日期

2010年06月5日11:30 ~ 13:00

研討地點

台大社會科學院26教室

題目

International Outsourcing, Tax and Patent Protection

作者

Dinda, S. and A. Mukherjee

文獻出處

Journal of Public Economic Theory(2010)

報告人

蔡明芳

參加人員

黃鴻、彭正浩、蔡明芳、曾靜枝、王羿傑、曹古拘、莊復賢、王佳琪、劉亮君、徐靖、涂光億、張民忠、林晏如、鐘暳陵、施姵全、丁虹仁

摘要

This paper shows that, in the case of a vertical technology transfer, if there is imperfect knowledge spillover under a weak patent protection, the strong patent protection in the developing country increases the profit of the developed-country firm if there is a uniform tax rate in the developing country. If there is either perfect knowledge spillover under weak patent protection or the developing country charges discriminatory tax rates, the profits of the developed-country firms are the same under weak and strong patent protections in the developing countries.

備註