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    Title: 臺灣租稅政策和外人直接投資之關係
    The Relationship between Taxation Policy and Foreign Direct Investment in Taiwan
    Authors: 楊琇媚
    Contributors: 陳國樑
    楊琇媚
    Keywords: 租稅政策
    外人直接投資
    有效邊際稅率
    Date: 2013
    Issue Date: 2014-07-21 15:44:42 (UTC+8)
    Abstract: 本文整合文獻上影響外人投資的因素,利用中央銀行以及經濟部投資審議委員會資料,根據投資之來源別及行業別,探討租稅誘因、失業率、匯率、貿易量與勞動力教育程度等因素對於外人來台直接投資的影響。其中有關租稅誘因的部分,本研究以新古典資本使用者理論中決定企業投資誘因之有效邊際稅率表示。
    針對有效邊際稅率與外人來台投資之關聯性,不論以央行或投審會資料進行迴歸分析,僅投審會資料之金融保險業結果為顯著,但和預期方向不符。因此在實證上,並未發現有效邊際稅率與外人來臺投資之關聯性。目前國外文獻,在探討外人投資之總金額、投資於房屋機器設備之資本形成以及投資的區位選擇等面向,幾乎支持租稅是影響外人投資的因素。國內部分,採用央行統計資料之文獻,證實政府採取的租稅優惠政策無顯著效果;採用投審會統計資料之文獻,有一部分支持租稅對特定投資來源國和行業別具統計顯著性之影響。
    在租稅誘因以外的變數部分,就央行所統計之外人來台直接投資而言,迴歸模型對再投資收益有較高的解釋力,且失業率和勞動力教育程度達統計顯著性;對於總投資金額以及股本投資,僅發現勞動力教育程度具統計顯著性。就投審會所統計之對台投資而言,在不分業別以及分業之金融保險、製造以及批發零售業的對台投資迴歸結果也顯示勞動力教育程度是唯一具統計顯著性之解釋變數。此外,迴歸結果亦發現華僑對臺投資之解釋不易,鮮有解釋變數顯著。總結而言,雖然非租稅變數在不同行業別與來源別無法有完全一致的顯著結果,但是仍可以看出勞動力教育程度反而是影響FDI的因素。
    Reference: 一、中文部份
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    Description: 碩士
    國立政治大學
    財政研究所
    101255006
    102
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0101255006
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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