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    Title: 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
    Authors: 蕭博徽
    Hsiao, Po Hui
    Contributors: 黃智聰
    Huang, Jr Tsung
    蕭博徽
    Hsiao, Po Hui
    Keywords: 企業有效稅率
    空間杜賓模型
    租稅差異化
    Date: 2014
    Issue Date: 2015-03-02 10:17:13 (UTC+8)
    Abstract: 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。
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    Description: 碩士
    國立政治大學
    財政研究所
    101255022
    103
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0101255022
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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