政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/141764

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/141764

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政大典藏 > College of Social Science > Department of Public Finance > Theses > Item 140.119/141764

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/141764

Title:	租稅優惠政策使境外資金匯回的有效性分析 An analysis on the effectiveness of tax incentive inducing repatriation of offshore funds
Authors:	張喻婷 Chang, Yu-Ting
Contributors:	王智賢 Jue, Shyan-Wang 張喻婷 Chang, Yu-Ting
Keywords:	境外資金匯回租稅政策序列均衡 Repatriation Tax policy Sequential equilibrium
Date:	2022
Issue Date:	2022-09-02 15:31:24 (UTC+8)
Abstract:	當企業決定是否要將境外資金匯回時，國內稅率高低具有一定影響力。本文以賽局模型分析具不同獲利能力的廠商，在本國政府課徵一般稅率或優惠稅率時，是否要將境外資金匯回。且根據我們對於資訊不對稱下之資金匯回賽局做剖析後，只要資金匯回國內產生的利益越大，政府越有可能採取優惠稅率。且當政府採取優惠稅率時，廠商將資金匯回境內所賺取的淨報酬有較高機率大於留滯在境外，因此會提高匯回資金的可能性。 The tax rate of the repatriation tax is an important factor that may impact firms’ decisions on whether they repatriate foreign earnings. This paper established a model of game theory that firms with different profitability under some circumstances choose to repatriate when the government imposes an ordinary tax or with a tax subsidy. According to our analysis, as long as benefits generated by repatriated earnings are bigger, there are more chances for the government to impose a lower tax. Moreover, if the government imposes a lower tax on repatriated funds, firms may increase the probability to repatriate offshore income.
Reference:	中文部分財政部賦稅署 Taxation Administration, Ministry of Finance (2019)，「境外資金匯回專法，引導臺商資金回流」“The Influence of Labor Participation on Fertility of Married Women: Two-Regime Endogenous Switching Model” ，台灣經濟論衡 Taiwan Economic Forum，17:3，18-25。英文部分 Blouin, J., and L. Krull (2009), “Bringing It Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings Under the American Jobs Creation Act of 2004,” Journal of Accounting Research, 47:4, 1027-1059. Desai, M. A., C. F. Foley, and J. R. Hines, (2001), “Repatriation Taxes and Dividend Distortions,” National Tax Journal, 54:4, 829-851. Dong, Q. F., Y. Cao, X. Zhao, and A. Deshmukh (2019), “Responses of US Multinational Firms to a Temporary Repatriation Tax Holiday: A Literature Review and Synthesis,” Journal of Accounting Literature, 43, 108-123. Faulkender, M., and M. Petersen, (2012), “Investment and Capital Constraints: Repatriations Under the American Jobs Creation Act,” The Review of Financial Studies, 25:11, 3351-3388. Hanlon, M., E. L. Maydew, and J. R. Thornock (2015), “Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets,” The Journal of Finance, 70:1, 257-287. Hines, J. R., and R. G. Hubbard (1990), “Coming Home To America: Dividend Repatriations By U.S. Multinationals,” NBER Working Paper No. 2931. Kinney, M., and H. Liu (2017), “Corporate Responses to the Repatriation Incentives and Domestic Production Activities Deduction,” Review of Quantitative Finance and Accounting, 50:2, 623-651. Le Guyader, L. P. (2014), “New Strategies for “Trapped” Excess Cash,” The Journal of Corporate Accounting and Finance, 26:1, 23-27. Raabe, W. A., C. J. Hennig, and J. O. Everett (2013), “Deferral and Repatriation: A Proposal to Encourage Repatriation of Offshore Income,” The ATA Journal of Legal Tax Research, 11:2, 86-101. Raheem, I. D. (2015), “Re-examining the Determinants of Capital Flight and the Potential Benefits of Capital Flight Repatriation for SSA,” African Journal of Business and Economic Research, 10:1, 55-94. Salerno, J. A., M. Bel, J. Leiman, L. E. Fossati, C. O. Martinez, C. S. Jimenez, D. Cuellar, and L. Tautfest (2017), “Mexico Approves Tax Incentive for Repatriation of Unreported Funds,” Journal of International Taxation, 28:5, 16.
Description:	碩士國立政治大學財政學系 109255029
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0109255029
Data Type:	thesis
DOI:	10.6814/NCCU202201281
Appears in Collections:	[Department of Public Finance] Theses

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