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政大機構典藏 > 社會科學學院 > 財政學系 > 國科會研究計畫 > Item 140.119/5010

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/5010

Title:	區域政府對境內與境外資本的租稅競爭
Other Titles:	Interjurisdictional Tax Competition for Domestic and Foreign Investment
Authors:	徐麗振
Keywords:	租稅競爭;租稅政策;外國投資;租稅協調;境內投資 Tax competition;Tax policy;Foreign investment;Tax coordination;Domestic investment
Date:	1999
Issue Date:	2007-04-18 18:25:48 (UTC+8)
Publisher:	臺北市：國立政治大學財政研究所
Abstract:	本文探討區域政府不僅競爭境內資本,亦競爭國外資本時,對地方公共支出水準的影響。在模型中資本在同一國內的區域間可自由流動,但在國與國之間流動則需負擔一流動成本。我們發現傳統的地方公共財低度被提供的結論不一定成立,另外,若國內與國外資本與地區不可流動的生產要素間皆是互補關係,則區域政府一定會對國外資本課正的稅率,且當國外資本愈不易流動時,區域政府愈可能對國外資本課稅並以之補貼國內資本。 This paper examines the efficient provision of local public goods when jurisdictions compete for not only domestic capital but also the capital abroad. Capital is freely mobile between jurisdictions within the same country, but needs to pay a migration cost if it flows across countries. We find that the traditional result of underprovision of local public goods may not be held. In addition, if both domestic and foreign care complementary to the locally immobile factor, the jurisdiction will always tax foreign capital, and the jurisdiction may even tax foreign capital to subsidize domestic capital as the foreign capital becomes less mobile.
Description:	核定金額：513100元
Data Type:	report
Appears in Collections:	[財政學系] 國科會研究計畫

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