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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/63405
標題: | 行動支付、金融普惠與營業稅優惠 Mobile Payment, Financial Inclusion and Sales Tax Credit |
作者: | "Jhong-Yi, Huang" 黃仲翊 |
指導教授: | 李怡庭(Yiting Li) |
關鍵字: | 行動支付,電子貨幣,金融普惠,貨幣搜尋模型,營業稅優惠, Mobile Payment,E-Money,Financial Inclusion,Monetary Search Model,Sales Tax Credit, |
出版年 : | 2020 |
學位: | 碩士 |
摘要: | 本文透過貨幣搜尋模型,分析經濟體中銀行與電子貨幣的相互關係,以及社會在推行行動支付上的發展差異。在模型之中,人們可以使用行動裝置移轉行動帳戶中的電子貨幣。我們以銀行普及率與電子貨幣接受度,捕捉人們在使用支付工具上所面臨的交易障礙。當電子貨幣接受度為外生決定時,銀行普及率的上升會增加人們持有存款的意願,提高在交易中現金的支出比例,顯示銀行普及與行動支付發展間具有替代性。另一方面,當廠商能自由選擇是否接受電子貨幣時,銀行普及率的增加則會降低廠商的技術投資報酬,此時,社會必須提高整體的電子貨幣接受度,才能維持行動支付存在的均衡。本文進一步檢視租稅政策對於人們支付決策的影響,如果政府欲減少市場上的現金使用,可以對行動支付課徵優惠性的營業稅稅率,提升人們使用電子貨幣的誘因,進而促進廠商投資電子辨識技術。此外,政府維持較高的通膨率也會增加人們的現金持有成本,提升電子貨幣的攜帶數量,達到推廣行動支付的效果。 This paper analyzes the relationship between e-money and liquidity services provided by banks. By constructing a monetary search model, we discuss the differences in the development of mobile payment in the society. In the model, people can use mobile devices to transfer the e-money in their mobile money accounts. We use the e-money acceptance rate and the bank prevalence rate to capture transaction frictions. When the e-money acceptance rate is exogenously given, the prevalence of banks would decrease the willingness to hold deposit and raise the proportion of cash payment in transactions. It suggests that there exists a substitution relationship between the prevalence of banks and mobile payment. On the other hand, when sellers can choose whether or not to invest in a technology that enables them to recognize and accept e-money, an increase in the prevalence rate reduce firms' profit from investing the recognizability technology. Therefore, the e-money acceptance rate has to rise to maintain the use of mobile payment in equilibrium. This paper further examines the effects of government policies on the means-of-payment decisions. If the government wants to decrease the circulation of cash on the market, it can impose the sales tax credit on the mobile payment. Besides, the high inflation rate would increase the cost of holding fiat money, encourage people to carry e-money and promote mobile payment. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/63405 |
DOI: | 10.6342/NTU202000768 |
全文授權: | 有償授權 |
顯示於系所單位: | 經濟學系 |
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