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    Title: 法定公司所得稅稅率政策之決定因素-國際租稅競爭或國內政治運作?
    Determinants of tax rates in corporate income taxation -international tax competition or domestic political influences?
    Authors: 翁逸珊
    Contributors: 陳香梅
    翁逸珊
    Keywords: 公司稅率
    國際租稅競爭
    政府品質
    追蹤資料
    Date: 2009
    Issue Date: 2010-12-08 02:02:32 (UTC+8)
    Abstract: 近期的租稅文獻認為影響一國公司所得稅稅率政策制定的國際因素最主要為國際間的租稅競爭，政治經濟文獻則強調政治才是最後決定租稅的關鍵因素；然而過去的實證文獻幾乎並未針對兩者綜合討論。因此，不同於過去的租稅及政治經濟文獻，本文除探討來自鄰國的稅率競爭及經濟因素對一國之法定公司所得稅稅率的影響外，同時亦分析法定公司稅率是否受到政治運作如政府體制與貪腐等因素之干擾。本文的樣本跨越全球五大洲，涵蓋不同開發程度之50個國家於1985-2007年間的追蹤資料，採用固定與隨機效果模型來估計，結果得到法定公司稅率同時受到國際租稅競爭與政治因素的顯著影響，但國際租稅競爭所給予的影響力較強；而且政府品質越差、政體為議會制的國家之法定公司稅率會較高。另外，開發程度越高的國家，對於稅率壓力的反應越敏感。
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    Description: 碩士
    國立政治大學
    財政研究所
    97255027
    98
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0097255027
    Data Type: thesis
    Appears in Collections:[Department of Public Finance] Theses

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