對於不同消費者制定不同價格的方式稱為「個人化定價」，廠商實施動態定
價的目的在於增加利潤，而此定價方式在實務中也常見，廠商實施動態定價
需要擁有消費者數據，因此消費者在網路上的隱私問題儼然成為目前值得討
論的一項議題。本文假設有本國及外國兩個國家，兩個國家中各有一家網路
廠商，兩家廠商生產同質產品並在本國的線性市場中競爭，如果廠商跟資訊
提供商購得消費者的資訊則可對消費者進行差別訂價。本國政府對於進口產
品課徵數位服務稅。本文得到底下結論：廠商收集消費者數據不需要成本時，
當數位服務稅為外生，廠商的優勢策略為收集消費者數據；當數位服務稅內
生時，均衡賽局為本國廠商不收集消費者數據而外國廠商收集消費者數據。
而若廠商收集消費者數據有固定成本時，當數位服務稅外生，高效率的廠商
較高效率廠商願意收集消費者數據；在數位服務稅內生時，若廠商間的生產
成本差異越大，外國廠商越可能收集消費者數據。最後討論到獨占資訊提供
商的銷售策略，我們發現數位服務稅外生時，資訊提供商會將消費者數據賣
給邊際成本較低的廠商：而在數位服務稅為內生時，資訊提供商則會將數據
賣給外國廠商。

圖目錄 III
表目錄 IV
1. 前言 1
1.1 研究背景與動機 1
1.2 文獻回顧 4
1.3 文章架構 8
2. 收集消費者數據不用成本 9
2.1 數位服務稅外生下廠商收集消費者數據的決策均衡 17
2.2 數位服務稅內生下廠商收集消費者數據的決策均衡 18
3. 收集消費者數據有固定成本 29
3.1 數位服務稅外生下廠商收集消費者數據的決策均衡 29
3.2 數位服務稅內生下廠商收集消費者數據的決策均衡 32
4. 獨占資訊提供商販售消費者數據 35
4.1 資訊提供商在數位服務稅外生下的定價 35
4.2 資訊提供商在數位服務稅內生下的定價 38
5. 模型擴展 43
5.1 對兩家廠商課稅 43
5.2 階段改變 45
6. 結論 47
文獻參考 49

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