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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/80313

    Title: 臺灣租稅誘因吸引投資效果之實證分析
    An Empirical Study on Tax Incentives and Investment Promotion in Taiwan
    Authors: 詹媖珺
    Contributors: 曾巨威
    Keywords: 租稅優惠
    Tax Incentives
    Johansen Cointegration Test
    Vector Error Correction Model
    Date: 2015
    Issue Date: 2016-01-04 16:55:30 (UTC+8)
    Abstract: 過去許多學術文獻針對租稅優惠吸引投資之效果進行實證分析,但實證結論並不一致。我國自1950年即開始實施一連串的租稅獎勵政策,時至今日,租稅減免仍是我國政府推動重大經濟政策慣用的誘因手段。為探討了解臺灣實施租稅優惠措施對投資變化之影響,本研究針對我國自民國50年代後期以來涉及租稅減免之相關法令進行整理,另為了充分量化這些租稅優惠措施,則參考國外相關實證文獻作法,建構了兩項租稅誘因指標作為虛擬變數,來追蹤自民國61年以來我國不同階段之減免稅狀態,並作為虛擬變數納入後續實證模型分析。
    Tax incentives have been in existence in Taiwan since 1950, and they are still very much on the agenda of the government. There is no agreement about the efficacy of incentives. Indeed there have been doubts about whether incentives have any effect on the economy since the 1950s. This has made some economists wonder why incentives are so popular despite the fact that their effects are either slight or unknow.
    This study conducts an empirical investigation of the impact of tax incentives on investment in Taiwan. We constructed two indexs of tax incentives which track the different types of incentives embarked upon by the government, and these indexes are then included in both foreign direct investment and private investment equations. Our testing procedure involves three steps. The first step involves tasting for the properties of the variables by conducting unit root teste. The second step involves testing for the long-run relationship between the variables using Johansen cointegration tests. And the third step involves estimating the long-run parameters and associated loading factors.
    The empirical results shows a significant negative impact of tax incentives on FDI, and a significant positive impact of tax incentives on private investment but the impact is slight. We suggest that rather than focusing on tax incentives, the country should concentrate on removing the factors that discourage investors such as poor infrastructural and institutions or macroeconomic instability.
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    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0101921227
    Data Type: thesis
    Appears in Collections:[行政管理碩士學程(MEPA)] 學位論文

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