직접투자에 대한 조세유인효과

• 영문명: The Effects of Taxation on Japanese Direct Investment Abroad
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 전주성(Joosung Jun)
• 간행물 정보: 『재정논집』재정논집 제14권 제2호, 216~231쪽, 전체 16쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2000.02.28

영문 초록

This study attempts to estimate the extent to which taxes influence Japanese direct investment abroad using pooled cross-country data. The panel data set includes measures of Japanese direct investment into each of eight advanced countries and its potential determinants during 1982-1992. Our estimation results provide strong empirical support to the Sholes-Wolfson proposition that an increase in the effective corporate tax rate in the host country could increase inward foreign direct investment. Our results also support the proposition that accounting profit data for multinationals, due to transfer pricing activities, may not reflect the true profitability of doing business in a place. These findings imply that the effects of tax changes on foreign direct investment shold be cautiously interpreted. A tax cut for domestic investment may not necessarily increase foreign investment flows.

목차

Ⅰ. 서론

Ⅱ. 직접투자에 대한 조세효과

Ⅲ. 실증분석

Ⅳ. 결론

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