研討日期 Date	2023年1月9日上午12:10~ 13:50
研討地點 Venue	國立臺灣大學社會科學院710會議室
主講題目 Title of the Paper	On the Neutrality of Profit Taxation with Foreign Entry
作者 Authors of the Paper	Horn-In Kuo and K.L. Glen Ueng†
文獻出處 Journal, vol.(issue), pp	Working paper
主講人 Speaker	翁堃嵐教授
參加人員 Participants	黃鴻、林燕淑、翁堃嵐、王光正、張瑞雲、施姵全、鍾暳陵、蘇家叡、Suttiwan Suwannajoi、Noya Yukari Siregar、Damiana Sumanjatak
摘要 Abstract of the Paper	This paper investigates the neutrality of profit taxation with foreign entry. We find that profit tax neutrality with foreign entry depends on its mode: when the mode of entry is foreign penetration, profit tax neutrality will no longer hold, whether it is in an oligopolistic market or in a mixed oligopolistic market. When the mode of entry is export, profit tax neutrality will always hold in an oligopolistic market; however, can still hold only when both tariff policy and privatization policy are optimally determined in a mixed oligopolistic market.