| 经理、股东及政府税收的最优策略分析 |
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| 引用本文： | 张荣,付宪法. 经理、股东及政府税收的最优策略分析[J]. 工业工程, 2009, 12(5): 1-6 |
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| 作者姓名： | 张荣 付宪法 |
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| 作者单位： | 重庆大学,经济与工商管理学院,重庆,400030;重庆大学,经济与工商管理学院,重庆,400030 |
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| 基金项目： | 国家自然科学基金资助项目 |
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| 摘 要： | 在一定的假设下构造了经理、股东和政府之间的主从微分对策模型，政府在对策中充当主者，股东和经理作为两食从者。利用极大值原理和倒向微分方程，研究分析了三者之间互动的理性行为，并且对均衡解的经济含义进行了解释。
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| 关 键 词： | 主从微分对策 极大值原理 税收策略 |
Optimal Tax Policy Analysis for the Trade-off among Manager,Shareholder and Government Revenue |
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| Zhang Rong,Fu Xian-fa. Optimal Tax Policy Analysis for the Trade-off among Manager,Shareholder and Government Revenue[J]. Industrial Engineering Journal, 2009, 12(5): 1-6 |
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| Authors: | Zhang Rong Fu Xian-fa |
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| Affiliation: | Zhang Rong,Fu Xian-fa(College of Economics and Business Administration,Chongqing University,Chongqing 400030,China) |
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| Abstract: | Under some proper assumptions,a leader-follower differential game model is presented to describe the relationship among manager,shareholder,and government.In the model,the government acts as a leader,manager and shareholder as followers.With this model,by using Pontryagin's maximum principle and backward differential equations,the rational interactions among them are analyzed and a different equilibrium solution can be obtained,which is the optimal tax policy.Economical implications of this solution are giv... |
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| Keywords: | leader-follower differential game pontryagin's maximum principle tax policy |
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