政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/73591
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 113318/144297 (79%)
造访人次 : 51006526      在线人数 : 957
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/73591


    题名: 國際租稅競爭對企業有效稅率之影響─以空間計量模型分析
    The Impact of International Tax Competition for Corporate Effective Tax Rate─Spatial Econometric Analysis
    作者: 蕭博徽
    Hsiao, Po Hui
    贡献者: 黃智聰
    Huang, Jr Tsung
    蕭博徽
    Hsiao, Po Hui
    关键词: 企業有效稅率
    空間杜賓模型
    租稅差異化
    日期: 2014
    上传时间: 2015-03-02 10:17:13 (UTC+8)
    摘要: 綜觀過去國際租稅競爭的文獻，發現自Goodspeed（2002）之後國際租稅競爭的文獻皆是探討OECD的國家間租稅競爭，直到Minz and Weichenrieder（2010）、陳香梅與翁逸珊（2013）開始針對全球70個國家探討租稅競爭，但是該兩篇文獻皆針對企業法定稅率進行分析。且過去國際租稅競爭文獻的研究方法多使用工具變數法（Instrumental variable method）最大概似估計（maximum likelihood method）或是一般化動差法（GMM）進行估計，可能會忽略區域中的國家間其被解釋變數及解釋變數的互動關係。
    本研究認為企業法定稅率並無法真實反映企業的租稅負擔，故本研究利用企業有效稅率分析國際租稅競爭，然而世界各國企業有效稅率無法用一致的標準判定，最後採用世界銀行統計的企業租稅負擔率替代企業有效稅率進行分析。且為了避免忽略區域中的國家間其被解釋變數及解釋變數的互動關係，此互動現象稱為「空間自我相關（spatial autocorrelation）」。透過本研究將「空間自我相關」納入國際租稅競爭對企業租稅負擔率影響的實證模型加以分析，並且探討哪些因素會影響企業租稅負擔率。將使用2006至2012年全球141個國家建構追蹤資料（panel data），進行實證分析。
    實證結果發現本國因政府預算的僵化以及為減輕貧富不均的現象，造成政府對外國租稅政策變化延遲反應，導致世界各國租稅策略以「乘坐蹺蹺板（riding on a seesaw）」的方式形成租稅差異化。
    參考文獻: 1.中華民國統計資訊網http://ebas1.ebas.gov.tw/pxweb/Dialog/NI.asp
    2.王昉（1999），「中國上市公司所得稅租稅負擔問題研究」，《經濟研究》（上海）5，頁49-55。
    3.艾兆蕾（2005），《影響住宅區地價因素之空間分析─以鄉鎮與縣市為例》，世新大學經濟學研究所碩士論文。
    4.印永翔、陳思遐（2012），「創新與研發、知識外溢之因果分析—以G20國家集團為例」，《經濟論文叢刊》，40（4），頁515-538。
    5.陳慈仁、林峰田、何燦群（2001），「空間自相關聚集分析」，改寫自「陳慈仁（2001）台北市資訊軟體業與網際網路服務業區位分佈之研究（第三章）」，國立台灣大學建築城鄉研究所碩士論文。
    6.陳香梅與翁逸珊（2013），「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」，《會計評論》，56，頁75-105。
    7.郭杰與李濤（2009），「中國地方政府間稅收競爭研究─基於中國省級面板數據 的經驗證據」，《管理世界》，11，頁54-73。
    8.Anselin, L. (1988), Spatial Econometrics: Methods and Models, Dordrecht: Kluwer Academic Pub.
    9.Anselin, L. (1995), “Local Indicators of Spatial Association—LISA.” Geographical Analysis, 27 (2), pp. 93-115.
    10.Anselin. L. and A. Bera (1998), “Spatial Dependence in Linear Regression Models with an Introduction to Spatial Econometrics.” In Ullah, A. and D. E. A. Giles (eds.), Handbook of Applied Economic Statistics, pp. 237-289. New York: Marcel Dekker.
    11.Allers, M. and J. P. Elhorst (2005), “Tax Mimicking and Yardstick Competition among Local Governments in the Netherlands.” International Tax and Public Finance, 12, pp. 493-513.
    12.Altshuler, R. and T. J. Goodspeed (2002), “Follow the Leader? Evidence on European and U.S. Tax Competition.” Working Paper, Rutgers University Department of Economics.
    13.Anselin, L., R. Florax, and S. J. Rey (2004), Advances in Spatial Econometrics: Methodology, Tools and Applications, Berlin, Springer Ver-lag.
    14.Besley, T. and A. Case (1995), “Incumbent Behavior: Vote Seeking, Tax Setting and Yardstick Competition.” American Economic Review, 85 (1), pp. 25-45.
    15.Besley, Timothy and PerssonTorsten (2014), “Why Do Developing Countries Tax So Little?” Journal of Economic Perspectives, 28 (4), pp. 99-120.
    16.Bordignon, M., F. Cerniglia, and F. Revelli (2003), “In Search of Yardstick Competition: A Spatial Analysis of Italian Municipality Property Tax Setting.” Journal of Urban Economics, 54, pp. 199-217.
    17.Bretschger, L., and F. Hettich (2002), “Globalisation, Capital Mobility and Tax Competition: Theory and Evidence for OECD Countries.”, European Journal of Political Economy, 18, pp.695-716.
    18.Brettner, I. (2001), “Loca1 Business Taxation and Competition for Capital: The Choice of the Tax Rate.” Regional Science and Urban Economics, 31, pp. 215-245.
    19.Case, A. C., H. S. Rosen, and J. C. Hines (1993), “Budget Spillovers and Fiscal Policy Interdependence: Evidence from the States.” Journal of Public Economics, 52, pp. 285-307.
    20.Chirinko, R. S. and D. J. Wilson (2010), “Can Lower Tax Rates Be Bought? Business Rent-Seeking and Tax Competition among U.S. States”, National Tax Journal, 63 (4):967–994.
    21.Chirinko, R. S. and D. J. Wilson (2013), “Tax Competition among U.S States: Racing to the Bottom or Riding on a Seesaw?” Working Paper, Federal Reserve Bank of San Francisco. http://www.frbsf.org/economic-research/files/wp08-03bk.pdf
    22.Deacon R. and S. Saha (2005), “Public Good Provision by Dictatorships: A Survey.” Working Paper, 2(5), University of California. http://www.econ.ucsb.edu/papers/wp02-05.pdf
    23.Derashid C. and H. Zhang (2003), “Effective Tax Rates and the “Industrial Policy” Hypothesis: Evidence from Malaysia.” Journal of International Accounting, Auditing & Taxation, pp. 45-62.
    24.Devereux, M. P., R. Griffith and A. Klemm (2002), “Corporate Income Tax Reforms and International Tax Competition.” Economic Policy, 81, pp.449-495.
    25.Devereux, M. P., B. Lockwood, and M. Redoano. (2008), “Do Countries Compete over Corporate Tax Rates?” Journal of Public Economics, 92, pp. 1210-1235.
    26.Doing Business, (2007), Doing Business 2007, Washington, D.C., World Bank.
    27.Doing Business, (2008), Doing Business 2008, Washington, D.C., World Bank.
    28.Doing Business, (2009), Doing Business 2009, Washington, D.C., World Bank.
    29.Doing Business, (2010), Doing Business 2010, Washington, D.C., World Bank.
    30.Doing Business, (2011), Doing Business 2011, Washington, D.C., World Bank.
    31.Doing Business, (2012), Doing Business 2012, Washington, D.C., World Bank.
    32.Doing Business, (2013), Doing Business 2013, Washington, D.C., World Bank.
    33.Egger, P., M. Pfaffermayr, and H. Winner (2005), “An Unbalanced Spatial Panel Data Approach to US State Tax Competition.” Economics Letters, 88, pp. 329-335.
    34.Elhorst, J. P. (2010), “Maltab Software for Spatial Panels.” the IVth World Conference of the Spatial Economics Association (SEA).
    35.Esteller-More, Alejandro and L. Rizzo (2014), “US Excise Tax Horizontal Interdependence: Yardstick versus Tax Competition.” Annals of Regional Science, 52 (3), pp. 711-737.
    36.Feldstein, M., L. Dicks-Mireaux, and J. Poterba (1983), “The Effective Tax Rate and the Pretax Rate of Return.” Journal of Public Economics, 21, pp. 129-58.
    37.Fredriksson Per G., Le Wang, and Patrick L. Warren (2013), “Party Politics, Governors, and Economic Policy.” Southern Economic Journal, 80 (1), pp. 106-126.
    38.Goodspeed, T. J. (2002), “Tax Competition and Tax Structure in Open Federal Economies: Evidence from OECD Countries with Implications for the European Union” European Economic Review, 46, pp. 357-374.
    39.Gupta, Sanjay and K. Newberry (1997), “Determinants of the Variability in Corporate Effect Tax Rates: Evidence from Longitudinal Data.” Journal of Accounting and Public Policy, 16 (1), pp. 1-34.
    40.Hayashi, I. and R. Boadway (2001), “An Empirical Analysis of Intergovernmental Tax Interaction: The Case of Business Income Taxes in Canada.” Canadian Journal of Economics, 34, pp. 481-503.
    41.Heshmati A., D. Johansson, and C. M. Bjuggren (2010), “Effective Corporate Tax Rates and the Size Distribution of Firms.” Journal of Industry Competition and Trade, 10, pp. 297-317.
    42.KPMG Corporate Tax Rate Table
    http://www.kpmg.com/global/en/services/tax/tax-tools-and-resources/pages/corporate-tax-rates-table.aspx
    43.Ladd, H. F. (1992), “Mimicking of Local Tax Burdens among Neighboring Counties.” Public Finance Quarterly, 20, pp. 450-467.
    44.Lake, D. A., and M. A. Baum (2001), “The Invisible Hand of Democracy: Political Control and the Provision of Public Services.” Comparative Political Studies, 34 (6), 587-621.
    45.LeSage, J.P. and R.K Pace (2009), Introduction to Spatial Econometrics. Boca Raton, US: CRC Press Taylor & Francis Group.
    46.Mobley, L. R., H. Frech, and L. Anselin (2009), “Spatial Interaction. Hospital Pricing and Hospital Antitrust.” International Journal of the Economics of Business, 16 (1), pp. 1-17.
    47.Moran P A P. “Notes on Continuous Stochastic Phenomena.” Biometrika, 37, pp. 17-23.
    48.Mintz, J. M. and A. J. Weichenrieder (2010), The Indirect Side of Direct Investment: Multinational Company Finance and Taxation, Cambridge, MA: MIT Press.
    49.Oates, W. E. (1972), Fiscal Federalism, New York, NY: Harcourt Brace Jovanovich.
    50.Obradovic, Sasa and Lukovic Stevan (2012), “Empirical Analysis of Cyclical Characteristics of Fiscal Policy in Member Countries of European Economic and Monetary Union.” Actual Problems of Economics, 133 (7), pp. 440-450.
    51.Quinn, D. (1997), “The Correlates of Change in International Financial Regulation.” American Political Science Review, 91, pp. 531-551.
    52.Redoano, M. (2007), “Fiscal Interactions among European Countries. Does the EU Matter?” Working Paper No. 1952, CESifo.
    53.Revelli, F. (2002), “Testing the Tax Mimicking versus Expenditure Spill-over Hypotheses Using English Data.” Applied Economics, 34, pp. 1723-1731.
    54.Reulier, E. and Y. Rocaboy (2009), “Regional Tax Competition: Evidence from French Regions.” Regional Studies, 43 (7), pp. 915-922.
    55.Saiz A. (2006), “Dictatorships and Highways,” Regional Science and Urban Economics, 36 (2), pp. 187-206.
    56.Shevlin, Terry and S. Porter (1992), “The Corporate Tax Comeback in 1987 Some Further Evidence.” The Journal of the American Taxation Association, 14 (1), pp. 58-79.
    57.Sokal, R. R., N. L. Oden, and B. A. Thomson (1998), “Local Spatial Autocorrelation in Biological Variables.” Biological Journal of the Linnean Society, 65, pp.41-62.
    58.Tiebout, Charles M. (1956), “A Pure Theory of Local Expenditures.” Journal of Political Economy, 64, pp. 416-424.
    59.Viton, Philip A. (2010), “Notes on Spatial Econometric Models.” City and Regional Planning, 870(3), http://facweb.knowlton.ohio-state.edu/pviton/courses2/crp8703/spatial.pdf
    60.Wheaton, W.C. (1983), “Interstate Differences in the Level of Business Taxation.” National Tax Journal, 36, pp. 83-94.
    61.Wilson. J. D. (1991), “Tax Competition with Interregional Differences in Factor Endowments.” Regional Science and Urban Economics, 21 (3), pp.423-451.
    62.Wilson. J. D. and D. E. Wildasin (2004), “Capital Tax Competition: Bane or Boon.” Journal of Public Economics, 88, pp. 1065-1091.
    63.Winner, Hannes (2005), “Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data.” International Tax and Public Finance, 12 (5), pp. 667-687.
    64.Winner, Hannes (2009), “Why is There No Race to the Bottom in Capital Taxation?” International Studies Quarterly, 53, pp. 761-786.
    65.World Bank: Doing Business http://chinese.doingbusiness.org/methodology/paying-taxes
    66.Zodrow, G. R. and P. Mieszkowski (1986), “Pigou, Tiebout. Property Taxation, and the Underprovision of Local Public Goods.” Journal of Urban Economics, 19, pp. 356-370.
    描述: 碩士
    國立政治大學
    財政研究所
    101255022
    103
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0101255022
    数据类型: thesis
    显示于类别:[財政學系] 學位論文

    文件中的档案:

    档案 大小格式浏览次数
    index.html0KbHTML2444检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    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 ©   - 回馈