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    Title: 外人來台直接投資之決定因素─就租稅面探討
    The Determinants of Foreign Direct Investmant and Taxation in Taiwan
    Authors: 張輔仁
    Chang, Fu Jen
    Contributors: 孫克難
    張輔仁
    Chang, Fu Jen
    Keywords: 租稅獎勵
    外人直接投資
    邊際有效稅率
    Tax Incentive
    Foreign Direct Investment
    Marginal Effective Tax Rate
    Date: 2006
    Issue Date: 2010-12-09 15:51:57 (UTC+8)
    Abstract: 由相關文獻發現，地主國市場規模、經濟成長率、勞動成本、借貸及租稅成本、地主國幣值、開放程度等為影響外人投資的因素。本研究除了對這些因素進行實證研究外，尤其針對租稅因素作深入探討，以邊際有效稅率做為衡量投資決策時的租稅負擔，分析台灣的租稅獎勵政策對外人來台直接投資的影響；主要利用經濟部投資審議委員會核准通過之外國人投資資料，觀察期間為1971~2006年，以迴歸方程式分析外人來台直接投資之整體、三大來源國以及四大產業的決定因素。

    由研究發現：不論就整體投資、不同來源國及產業別的FDI流入而言，我國市場規模確實為吸引外人直接投資流入的重要因素。就租稅因素的分析結果而言，台灣的邊際有效稅率對於美國、電子電器製造業、批發及零售業以及金融產業的FDI流入有顯著的負向關係，表示若台灣租稅獎勵政策越豐富、外資適用稅率越低，皆可吸引FDI流入。新台幣兌美元匯率則為批發及零售業投資台灣的重要決定因素，若新台幣貶值，則其投資金額將增加，表示在台批發及零售業者的外銷型態多以台灣出貨為主。最後，本研究亦發現政黨輪替對於整體來台外人直接投資與歐洲地區國家FDI流入有顯著的正向關係。

    關鍵詞：租稅獎勵、外人直接投資(FDI)、邊際有效稅率。
    Reference: 一、 中文部份
    1. 王淑姿(1993)，「發展台灣成為多國籍企業亞太區域營運中心─吸引外人投資談起」，《台灣經濟研究月刊》，第16卷第2期，頁61-64。
    2. 何翊文(1985)，《直接外人投資決定因素與連鎖效果分析─台灣的實證研究》，中興大學經濟研究所碩士論文。
    3. 林志誠(1997)，「直接外人投資需求面的決定因素─台灣的實證研究」，《東南學報》，第20卷，頁89-98。
    4. 呂豐廷(1997)，《差別租稅待遇對外人直接投資的衝擊》，中興大學財政研究所碩士論文。
    5. 吳榮義 (1977)，《美商投資對我國經濟的影響》，台北：中研院美國所。
    6. 吳榮義、陳彥煌 (1988)，《美商投資的貿易與技術移轉效果》，台北：中研院美國所。
    7. 連怡欣 (1997)，《外人對台直接投資影響因素之總體分析》，政治大學企業管理學研究所碩士論文。
    8. 孫克難 (2002)，《台灣產業科技發展中的財政支持》，台北，中華經濟研究院。
    9. 許祐淵 (1989)，「外人直接投資理論之研究」，《產業金融季刊》，第64卷，頁40-48。
    10. 陳惠雪 (1990)，《外人投資、經濟發展與租稅獎勵效果─台灣之實證分析》，政治大學財政研究所碩士論文。
    11. 陳韻如 (2000)，《外人來台直接投資的租稅獎勵效果分析》，台北大學財政研究所碩士論文。
    12. 楊亦農 (2005)，《時間序列分析─經濟與財務上之應用》，台北，雙葉書廊。
    13. 張淑音 (2005)，《僑外直接投資台灣的決定因素》，政治大學行政管理碩士學程碩士論文。
    14. 劉涵秦 (1997)，《台灣稅制邊際有效稅率之研究》，政治大學財政研究所碩士論文。
    15. 薛琦 (1978)，《外人投資對我國經濟的影響與檢討》，台北，行政院研考會。
    二、 英文部分
    1. Auerbach, Alan J. and Hassett Kevin (1980), “Taxation and Foreign Direct Investment in the United States: A Reconsideration of Evidence,” edited by Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod, Studies in International Taxation, the University of Chicago Press, Chicago and London. pp.119-144.
    2. Axarloglou Kostas (2005), “What Attract Foreign Direct Investment Inflows in The United States,” The International Trade Journal, Vol.19, no.3, pp.285-307.
    3. Bevan, Alan A. and Estrin Saul (2004), “The determinants of Foreign Direct Investment into European Transition Economics,” Journal of Comparative Economics, Vol. 32, pp.775-787.
    4. Billington Nicholas (1999), “The Location of Foreign Direct Investment: an Empirical Analysis,” Applied of Economics, Vol. 31, pp.65-76.
    5. Blonigen, B. A. and R. C. Feenstra (1996), “Effects of U.S. Trade Protection Policies, National Bureau of Economics Research (Cambridge, M. A.) Working Paper No.5285.
    6. Buckley, P.J. and M. Casson, The Future of The Multinational Enterprise, London, 1976.
    7. Cassou, S. P. (1997), “The Link between Tax Rates and Foreign Direct Investment,” Applied Economics, Vol. 29, pp.1295-1301.
    8. Chakrabarti Avik (2001), “The Determinants of Foreign Direct Investment: Sensitivity Analyses of Cross Country Regression,” KYKLOS, Vol. 54, pp.89-114.
    9. Chang Ching-huei, and Peter W. H. Cheng (1992), “Tax Policy and Foreign Direct Investment in Taiwan,” The Political Economy of Tax Reform, edited by Takatoshi Ito and Anne O. Krueger, The University of Chicago Press, Chicago and London, pp.315-338.
    10. Chang Shu-Chen (2005), “The Dynamic Interaction among Foreign Direct Investment, Economic Growth, Exports and Unemployment: Evidence form Taiwan,” Economics Change, Vol. 38, pp.235-256.
    11. Culem, C. G. (1988), “The Locational Determinants of Direct Investments Among Industrialized Countries,” European Economics Review, Vol. 32, pp.885-904.
    12. Dees Stephane (1998), “Foreign Direct Investment in China: Determinants and Effect,” Economics of Planning, Vol. 31(2-3), pp.175-194.
    13. De Mooij Ruud A. and Ederveen Sjef (2003), “Taxation and Foreign Direct Investment : A Synthesis of Empirical Research,” International Tax and Public Finance, Vol. 10, pp.673-693.
    14. Dunning, John H. (1981), “International Production and Multinational Enterprise,” Alden Press, Oxford, London, and Northampton.
    15. Edward, S. (1990), “Capital Flows, Foreign Direct Investment, and Debt-equity Swaps in Developing Countries,” National Bureau of Economics Research (Cambridge M. A.), Working Paper No.2914.
    16. Friedman, J., Gerlowski, D. and Silberman, J. (1992), “What Attracts Foreign Multinational Corporation? Evidence From Branch Plant Location in The United States,” Journal of Regional Science, Vol. 32, no. 4, pp.403-418.
    17. Friedman, J., Fung, H. G., Gerlowski, D. A., and Silberman, J. (1996), “A Note on States Characteristics and The Location of Foreign Direct Investment Within the United States,” Review of Economics and Statistics, Vol.78, no. 3, pp.367-368.
    18. Froot K.A. and J. C. Stein (1991), “Exchange Rates and Foreign Direct Investment: An Imperfect Capital Markets Approach, Quarterly Journal of Economics, Vol. 106, pp.1191-1217.
    19. Hartman, David G. (1984) , “Tax Policy and Foreign Direct Investment in The United States,” National Tax Journal, Vol.37, no. 4, pp.475-487.
    20. Hymer, S. H. (1968), “The International Operations of National Firms: A Study of Direct Foreign Investment, “Ph. D Dissertation MIT, (Published by Cambridge MIT Press, 1976).
    21. Isard, Walter, “Location Theory, Agglomeration and Pattern of World Trade,” edited by Bertil Ohlin, The International Allocation of Economic Activity, Holmes and Meier, 1977.
    22. Janeba, Eckhard (1996), “Foreign Direct Investment Under Oligopoly: Profit Shifting or Profit Capturing,” Journal Public Economics, Vol.60, pp.323-347.
    23. Johnson, H. G. (1972),”Survey of The Issues,” Direct Foreign Investment in Asia and the Pacific, Toronto: University of Toronto, pp.1-18.
    24. Lucas, Robert E. B. (1993), “On The Determinants of Foreign Investment: Evidence from East and Southeast,” World Development, Vol.21. no.3, pp.391-406.
    25. Mudambi, R. (1995), “The Multinational investment location decision: some empirical evidence, Managerial and Decision Economics, Vol. 16, pp.249-257.
    26. Pistoresi, B. (2000), “Investimenti Diretti Esteri E Fattori Di Localizzazione: L’America Latina E Il Sud Est Asiatico, Rivista di Politica Economica, Vol. 90. pp. 27-44.
    27. Scheider, Friedrich and Bruno S. Frey (1985), “Economic and Political Determinants of Foreign Direct Investment,” World Development, Vol.13, pp. 165-175.
    28. Shang-Jin Wei (2000), “How Taxing is Corruption on International Investors?” The Review of Economics and Statistics, Vol.82, No.1, pp.1-11.
    29. Slemrod, Joel (1990), “Tax Effects on Foreign Direct Investment in The United States : Evidence from a Cross-Country Comparison,” edited by Assaf Razin and Joel Slemrod, Taxation and Global Economics, the University of Chicago Press, Chicago and London.
    30. Swenson, D. L. (1994), ‘The Impact of US Tax Reform on Foreign Direct Investment in the United States,” Journal of Public Economics, Vol.54, pp.243-266.
    31. Swenson D. L. (2001), “Transaction Type and the Effects of Taxes on The Distribution of Foreign Direct Investment in The United States,” edited by J. R. Hines, International Taxation and Multinational Activity. University of Chicago Press.
    32. Tasi Pan-Long (1991), “Determinants of Foreign Direct Investment in Taiwan: An Alternative Approach with Times-Series Data,” World Development, Vol. 19, no.2/3, pp.275-285.
    33. UNCTAD (2006), “World Investment Report,” United-Nations, New York and Geneva
    34. Vernon, R. (1996), “International Investment and International Trade in The Product Cycle,” Quarterly Journal of Economics, Vol. 80, no. 2, pp. 190-207.
    35. Wheeler D. and A. Moody (1992), “International Investment Location Decision: The Case for U.S. Firms, Journal of International Economics, Vol.33, pp.57-76.
    36. Wijewweera Albert, Brian Dollery and Don Clark (2007), “Corporate Tax Rates and Foreign Direct Investment in The United States,” Applied Economics, Vol. 39. pp.109-117.
    37. Young, Kan H. (1988), “The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States,” National Tax Journal, Vol.41, no.1, pp.109-120.
    Description: 碩士
    國立政治大學
    財政研究所
    94255024
    95
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0094255024
    Data Type: thesis
    Appears in Collections:[Department of Public Finance] Theses

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