由於提供數位經濟服務的跨國公司不須在市場國建立恆久據點，導致利潤來源地政府無法適用傳統的常設機構原則進行課稅。面對此項國際稅收分配的挑戰，經濟暨合作發展組織（Organisation for Economic Cooperation and Development, OECD）在2013年公告「防止稅基侵蝕與利潤移轉計畫」 （BEPS），試圖建立一致的課稅替代方案。然而，部分國家後續卻自行開徵數位服務稅，美國川普政府對這些國家威脅使用301條款並發起關稅報復，直到2021年美國拜登政府支..

Host countries cannot tax digital multinational corporations (MNCs) based on the traditional permanent establishment principle because digital services are intangible. To address this challenge, the Organisation for Economic Cooperation and Development (OECD) initiated the “Base Erosion and Profit Shifting” (BEPS) multilateral regime in 2013. Nonetheless, several host countries hunting for revenue unilaterally adopted digital service taxes, and the US Trump administration responded with Section 301 tariff retaliation from 2019 t..

本文研究政體類型與包括稅前和租稅補貼在內的能源補貼間的關係，並討論這種關係如何被通貨膨脹程度所制約。文中指出不同政權的生存邏輯和不同類型能源補貼的成本，是影響民主和威權政府能源補貼政策差異的重要因素。稅前補貼需要政府編列預算支應部分能源供應的成本，政府不易迴避。因為威權政體優先考量社會穩定，所以在稅前燃料補貼上的支出比民主政體來得多。租稅補貼是指刻意不對能源商品使用的外部性進行賦稅，處理外部性的重要性沒有滿足人民基本物資價格的穩定來得高，而且提供這些補貼的成本可以留給未來世代，所以兩種政..

This paper examines the relationship between regime type and energy subsidies, including pre-tax and tax subsidies, and discusses how these relationships are mediated by the degree of inflation. The paper suggests that the logic of political survival and the costs of energy subsidies are two of the main factors shaping energy subsidy policies. Pre-tax subsidies require the government to budget for part of the cost, which is not easy for the government to avoid. Since authoritarian regimes prioritize social stability, they spend more on pre-..

於2019年底爆發之COVID-19病毒大流行再度引起政治學界對於國家的政體類型與公衛治理效能兩者關聯性之關注，惟目前對於政體因素的影響力以及關於相異政體孰勝孰負的論點未見統一，故本文嘗試透過質性與量化混合的途徑重新審視此爭辯。綜合而言，以2020年為觀察年度的研究範圍中，本研究的量化分析顯示，在其他條件不變的情況下，愈民主的國家呈現愈高死亡率之相關性。再者，本文之個案研究發現，在東亞國家的防疫過程中，非民主政體的國家展現較高的政府擴權程度，進而使這類國家的政府呈現出相對於民主國家較好之..

The COVID-19 pandemic that broke out at the end of 2019 has once again drawn the attention of political scientists to the correlation between regime types and public health governance. However, the current scholarly discourse lacks consensus on the influence of political regime factors and the comparative advantages or disadvantages among different regime types. Therefore, this paper attempts to re-examine this debate through a mixed qualitative and quantitative approach. In this study, a comprehensive analysis was conducted for the year 20..

在台越南移民依其母國來源地區，有著明顯的「北移工、南新娘」遷移特徵。1986年底，越南決議採行革新政策，國家從社會主義體制轉向資本主義市場化過渡，國有和集體的所有權與生產模式股份化，自此結合私有與國外資本的多種資本組合形式成為經濟發展的主要動力。在勞動輸出政策上，國家透過《越南契約勞動者出國工作法》確立勞動輸出企業私有和外國資本的財產權，以及勞動輸出的契約形式，這也是資本主義市場經濟運作的重要精神，越南以此融入全球資本主義和國際勞動市場。也因為河內自1955年起即為政治中心，多數國營企業..

Vietnamese immigrants have obvious migration characteristics of “migrant workers from the north and marriage migrants from the south” according to their home countries in Taiwan. At the end of 1986, Vietnam adopted a Renovation Policy (Doi Moi), the country transitioned from a socialist regime to a capitalist marketization, and the shareholding of state ownership led to fundamental changes in the collective production model. Since then, various forms of capital combination combining private and foreign capital have become the ma..

本文初探各國社會資本、政體與新冠肺炎疫苗接種普及率與進度的關聯性。筆者關注社會資本的不同要素是否有助於各國推行疫苗接種；此外，社會資本能否作為解釋政體在疫苗接種差異的來源，特別是民主、非民主國家的區隔。本研究建置涵蓋世界價值觀調查、自由之家與疫苗接種資訊的87個國家資料庫進行實證分析。分析結果顯示制度信心如預期地對疫苗接種普及率有顯著正向效應；規範認知則對疫苗接種達標風險率有顯著負向影響，與社會資本的理論相悖。其次，不論疫苗接種普及率與達標風險率的分析，都顯示社會資本能作為解釋政體與疫苗..

This paper explores why some countries share higher COVID-19 vaccinations than others. The author addresses how social capital and regime types are associated with the rate and speed of vaccination in countries. It is argued that elements of social capital are not only able to promote the vaccinations, but also be one of mediating factors that account for the differences between types of political regimes in vaccination. Country data on social capital and political regimes is linked to data on COVID-19 vaccinations in 87 countries (includin..