政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/67636
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113325/144300 (79%)
造訪人次 : 51174904      線上人數 : 885
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/67636


    題名: 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
    作者: 楊琇媚
    貢獻者: 陳國樑
    楊琇媚
    關鍵詞: 租稅政策
    外人直接投資
    有效邊際稅率
    日期: 2013
    上傳時間: 2014-07-21 15:44:42 (UTC+8)
    摘要: 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。
    參考文獻: 一、中文部份
    吳重禮與尤淑儀 （2002），「大陸市場對於外人來臺直接投資的影響評估」，《中國大陸研究》，45(1)，63–79。
    林志誠 （1997），「直接外人投資需求面的決定因素―臺灣的實證研究」，《東南學報》，20，89–98。
    張輔仁 （2007），「外人來臺直接投資之決定因素―就租稅面探討」，國立政治大學財政學系碩士論文。
    陳韻如 （2000），「外人來臺直接投資的租稅獎勵效果分析」，國立臺北大學財政學系碩士論文。
    劉涵秦 （1999），「臺灣稅制邊際有效稅率之研究」，國立政治大學財政學系碩士論文。
    二、英文部分
    Auerbach, A.J. and J.R. Hines Jr. (1988), “Investment Tax Incentives and Frequent Tax Reforms,” American Economic Review, 78(2), 211–216.
    Bartik, T.J. (1985), “Business Location Decisions in the United States: Estimates of the Effects of Unionisation, Taxes and other Characteristics of States,” Journal of Business and Economic Statistics, 3(1), 14–22.
    Boskin, M.J. and W.G. Gale. (1987), “New Results on the Effects of Tax Policy on the International Location of Investment,” in M. Feldstein (ed.), The Effects of Taxation on Capital Accumulation, 201–222, University of Chicago Press.
    Bretschger, L. and F. Hettich. (2002), “Globalisation, Capital Mobility and Tax Competition: Theory and Evidence for OECD Countries,” European Journal of Political Economy, 18(4), 695–716.
    Breusch, T.S. and A.R. Pagan. (1979), “A Simple Test for Heteroscedasticity and Random Coefficient Variation,” Econometrica, 47(5), 1287–1294.
    Bucovetsky, S. (1991), “Asymmetric Tax Competition,” Journal of Urban Economics, 30(2), 167–181.
    Buettner, T. and M. Ruf. (2004), “Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals,” International Tax and Public Finance, 14, 151–164.
    Cassou, S.P. (1997), “The Link Between Tax Rates and Foreign Direct Investment,” Applied Economics, 29, 1295–1301.
    Chang Ching-huei, and Peter W. H. Cheng. (1992), “Tax Policy and Foreign Direct Investment in Taiwan,” in Takatoshi Ito and Anne O. Krueger (ed.), The Political Economy of Tax Reform, NBER-EASE Volume 1, 315–338, University of Chicago Press.
    Devereux, M.P. and H. Freeman. (1995), “The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration,” International Tax and Public Finance, 2, 85–106.
    Devereux, M.P. and R. Griffith. (1998), “Taxes and the Location of Production: Evidence from a Panel of US Multinationals,” Journal of Public Economics, 68, 335–367.
    Devereux, M.P. and R. Griffith. (2002), “The Impact of Corporate Taxation on the Location of Capital: A Review,” Swedish Economic Policy Review, 9, 79–102.
    Devereux, M.P. and R. Griffith. (2003), “Evaluating Tax Policy for Location Decisions,” International Tax and Public Finance, 10, 107–126.
    Devereux, M.P., R. Griffith and A. Klemm. (2002), “Corporate Income Tax Reforms and International Tax Competition,” Economic Policy, 17(35), 451–495.
    Dickey, D. and W. Fuller. (1979), “Distribution of the Estimates for the Autoregressive Time Series with a Unit Root,” Journal of the American Statistical Association, 74, 427–431.
    Dunning, J.H. (1981), International Production and the Multinational Enterprise, Allen and Unwin, London.
    Egger, P. and P. Loretz. (2010), “Homogeneous Profit Tax Effects for Heterogeneous Firms?” The World Economy, 33(8), 1023–1041.
    Enders, W. (2004), Applied Econometric Time Series, Wiley, New York.
    Fabling R, N Gemmell, R Kneller, and L. Sanderson. (2013), “Estimating Firm-Level Effective Tax Rates and the User Cost of Capital in New Zealand,” Victoria Business School Working Paper in Public Finance.
    Fullerton, Don. and Marios Karayannis. (1987), “The Taxation of Income from Capital in the United States, 1980–1986,” NBER Working Paper, No. 2478.
    Grubert, H. and J. Mutti. (1991), “Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making,” The Review of Economics and Statistics, 73(2), 285–293.
    Hall, R. and D. Jorgenson. (1967), “Tax Policy and Investment Behavior,” American Economic Review, 57(3), 391–414.
    Hallerberg, M. (1996), “Tax Competition in Wilhelmine Germany and its Implications for the European Union,” World Politics, 48 (3), 324–357.
    Hartman, D.G. (1984), “Tax Policy and Foreign Direct Investment in the United States,” National Tax Journal, 37(4), 475–488.
    Hassett, K.A. and A. Mathur. (2011), “Report Card on Effective Corporate Tax Rates: United States Gets an F,” American Enterprise Institute for Public Policy Research, 1, 1–8.
    Hines, J.R. (1996), “Altered States: Taxes and the Location of Foreign Direct Investment in America,” American Economic Review, 86(5), 1076–1094.
    Jorgenson, D.W. (1963), “Capital Theory and Investment Behavior,” American Economic Review, 53(2), 247–259.
    King, M. and D. Fullerton. (1983), “Taxing Income from Capital：A Comparative Study of the U.S., U.K., Sweden and West Germany―Comparisons of Effective Tax Rates,” NBER Working Paper, No. 1073.
    Klemm, A. (2005), Corporate Tax Rate Data in Institute of Fiscal Studies Datasets (http://www.ifs.org.uk/publications/3210)
    Krugman, P. (1991), “Increasing Returns and Economic Geography,” Journal of Political Economy, 99(3), 483–499.
    Kwiatkowski, D., P.C.B. Phillips., P. Schmidt, and Y. Shin. (1992), “Testing the Null Hypothesis of Stationarity against the Alternative of a Unit Root: How Sure Are We that Economic Time Series Have a Unit Root?” Journal of Econometrics, 54(1-3), 159–78.
    Ljung, G. M. and G. E. P. Box. (1978), “On a Measure of Lack of Fit in Time Series Models,” Biometrika, 65(2), 297–303.
    Mooij, R.A. (de) and S. Ederveen. (2003), “Taxation and Foreign Direct Investment: A Synthesis of Empirical Research,” International Tax and Public Finance, 10, 673–693.
    Murthy, N.R.V. (1989), “The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States: Some Econometric Comments,” National Tax Journal, 42(2), 205–207.
    OECD (2001), “Tax Effects on Foreign Direct Investment”, OECD Tax Policy Studies, No. 17.
    Slemrod, J. (1990), “Tax Effects on Foreign Direct Investments in the United States: Evidence from a Cross-Country Comparison,” in Razin and Slemrod (eds.), Taxation in the Global Economy, 79–117, Chicago University Press.
    Swenson, D.L. (1994), “The Impact of US Tax Reform on Foreign Direct Investment in the United States,” Journal of Public Economics, 54, 243–266.
    Tsai Pan-Long (1991), “Determinants of Foreign Direct Investment in Taiwan: An Alternative Approach with Time-Series Data,” World Development, 19(2-3), 275–285.
    Tornell A. (1991), “Time Inconsistency of Protectionist Programs,” The Quarterly Journal of Economics, 106(3), 963–974.
    Young, K.H. (1988), “The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States,” National Tax Journal, 41(1), 109–121.
    Wilson, J.D. (1986), “A Theory of Interregional Tax Competition,” Journal of Urban Economics, 19(3), 296–315.
    Wilson, J.D. (1991), “Tax Competition with Interregional Differences in Factor Endowments,” Regional Science and Urban Economics, 21(3), 423– 451.
    Wilson, J.D. (1999), “Theories of Tax Competition,” National Tax Journal, 52(2), 269–304.
    Zodrow, G.R. and P. Mieszkovsky. (1986), “Pigou, Tiebout, Property Taxation and the Underprovision of Local Public Goods,” Journal of Urban Economics, 19(3), 356–370.
    描述: 碩士
    國立政治大學
    財政研究所
    101255006
    102
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0101255006
    資料類型: thesis
    顯示於類別:[財政學系] 學位論文

    文件中的檔案:

    檔案 大小格式瀏覽次數
    500601.pdf1208KbAdobe PDF2133檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋