耐久財独占企業と中古財への課税

概要

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論説(Article)中古市場が存在し、2期間の耐久性を持つ財を生産する独占企業を分析した。一般に、耐久財かどうかにかかわらず、財の取引に課税すると均衡生産量は減少する。しかし、企業が独占で中古市場が存在し、中古品の取引にも新品と同様に課税した場合、(1)選好によって毎期新品を購入する消費者、2期間ごとに新品を購入する消費者、毎期中古品を購入消費者に分けられ、(2)独占企業の利潤を最大にする生産量は税率の上昇に伴い増加し、(3)総余剰は正の税率の時に最大化されることが明らかとなった。This paper considers a monopolist who produces durable goods, with the existence of the secondhand market. Consumers have heterogeneous tastes with regards to durable goods. We analyze a situation where trading in used goods is also taxed. The results reveal the following: (1) There are three types of consumers: those who buy new goods for every periods, those who buy new goods for every two periods, and those who buy and used goods for every periods. (2) The quantity of goods produced—which maximizes the profit of the durable goods monopolist—increases with an increase in the tax rate. (3) Total surplus is maximized when the tax rate is positive.