外國人投資에 대한 國際課稅와 韓國의 國際實效稅率 및 投資效果 分析

• 영문명: International Taxation, Effective Tax Rate, and Foreign Direct Investment in Korea
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 김준영(Jun Young Kim) 이용섭(Yongsup Lee)
• 간행물 정보: 『재정논집』재정논집 제14권 제2호, 126~158쪽, 전체 33쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2000.02.28

영문 초록

Foreign direct investment plays an important role in the international transfer of both capital and technology. As capital moves across countries, international tax competition arises in the global economy. This work investigates international taxation on foreign direct investment, estimates international effective tax rate, and analyzes its effect on foreign investment in Korea. The analytic approach is quite different from others in the sense that this paper takes the concept of the effective tax rate. The evidence presented in this work suggests that there exists significant negative relationship between the effective tax rate and foreign investment in Korea. Tax incentives for foreign investment turn out to be effective, whose effects depend on the origin of investors.

목차

"Ⅰ. 外國人投資에 대한 國際課稅

Ⅱ. 國際的 二重課稅의 防止方法 및 實效稅率

Ⅲ. 韓國의 實效稅率, 主要 投資國의 總實效稅率 및 外國人投資

Ⅳ. 結論

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