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    Title: 研發扣抵與兩稅合一之政策效果 ‒ 以台灣與OECD國家比較
    The policy effect of research & development tax credit and dividend imputation credit – International comparison between Taiwan and OECD countries
    Authors: 何怡澄
    Ho, Yi-Cheng
    林奕成
    郭振雄
    Contributors: 財政系
    Keywords: 研發扣抵、兩稅合一、促進產業升級條例、產業創新條例
    R&D tax credit, dividend imputation credit, Statute for Upgrading Industry, Statute for Industrial Innovation
    Date: 2017-12
    Issue Date: 2020-04-20 14:40:02 (UTC+8)
    Abstract: 研發扣抵政策有效性在過去文獻有著不一致的結果,研究者認為原因之一為 與兩稅合一的衝突,實施兩稅合一之後,在有限資金下增加公司發放股利的誘因; 而在實施研發扣抵後亦增加公司研發投資的金額,影響彼此的政策效果。 台灣近年來的研發扣抵政策,對投資的效果飽受爭論。我國除採取研發扣抵 外,亦實施兩稅合一以解決重複課稅問題,因此台灣兩稅合一與研發扣抵是否會 互相衝突是一項值得探討的議題。 本文以 1996 年至 2014 年台灣與 OECD 上市公司的非均衡追蹤資料 (Unbalanced panel data) 進行分析。實證結果指出,同時實施兩稅合一及研發扣 抵的國家相較於其他樣本,其股利支付與研發投資之間的關係呈現更為顯著的負 相關,代表當同時實施雙重扣抵制度,兩項支出的衝突性更為明顯。
    The effectiveness of R&D tax credit is inconsistent in past literature, and researchers believe one possible reason is the impact of dividend imputation credit. After imputation credit, it increases the company’s incentive to pay dividend. Also, after R&D tax credit, it increases the payment of investment. Both policy affect the effect of each other. In recent years in Taiwan, the effect of R&D tax credit on investment suffered controversy. We have not only R&D tax credit, but also the implementation of dividend imputation to relieve the problem of double taxation, so it becomes an important issue. This paper examines the unbalanced panel data of Taiwan and OECD from 1996 to 2014. Empirical results indicate in the context of both R&D tax credit and dividend imputation credit compared to the other sample, the negative correlation is more significant between the dividend payments and R&D investment. It means when we implement both credits, the payments of dividend and R&D conflict more.
    Relation: 2017會計理論與實務國際研討會與亞洲會計學會聯合研討會, 中華會計教育學會
    Data Type: conference
    Appears in Collections:[財政學系] 會議論文

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