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    Title: 臺灣投資獎勵措施經濟效果之可計算一般均衡分析
    Economic Effects of Taiwanese Investment Promoting Policies: A General Equilibrium Analysis
    Authors: 張翔菘
    Chang, Hsiang-Sung
    Contributors: 陳坤銘
    Chen, Kun-Ming
    張翔菘
    Chang, Hsiang-Sung
    Keywords: 投資獎勵措施
    可計算一般均衡分析
    營利事業所得稅
    要素市場干擾
    Date: 2001
    Issue Date: 2016-04-18 16:24:56 (UTC+8)
    Abstract: 政府透過各類租稅優惠以促進投資的作法,在世界各國均甚為常見。過去數十年來,我國亦先後實施獎勵投資條例與促進產業升級條例等措施,給予投資者多項租稅減免以提升投資意願。然而,政府租稅獎勵措施對經濟體系造成之干擾,其整體經濟效果究竟如何?此一重要議題,無論在經濟理論或實證研究上仍然未有定論。尤其是,國內相關實證研究仍不多見。
    Providing investors with tax benefits is widely used as an investment promoting policy tool around the world. Similar measures have been taken in Taiwan in the past years to promote investment will. What the overall economic effect of the policy is, considering the fact that such measures may be sources of distortions in the economy would be an important question. The issue is still under debate both theoretically and empirically. In addition, relative empirical studies are rare in Taiwan.
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    英文部分
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    Description: 碩士
    國立政治大學
    國際經營與貿易學系
    88351040
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002001531
    Data Type: thesis
    Appears in Collections:[國際經營與貿易學系 ] 學位論文

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