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Title: 法定公司所得稅稅率政策之決定因素 -國際租稅競爭或國內政治運作?
Other Titles: Determinants of Statutory Corporate Tax Rates-Examining International Tax Competition Versus Domestic Political Factors?
Authors: 陳香梅;翁逸珊
Chen,Shine-May;Weng, Yi-Shan
Contributors: 財政系
Keywords: International tax competition;Corporate tax;Corruption;Parliamentary system
Date: 2013.01
Issue Date: 2013-11-19 17:47:46 (UTC+8)
Abstract: Recent empirical literature on taxation, focusing mainly on countries in European Union or OECD countries, shows that the most important factor affecting a country's income tax rate policy, besides domestic economic factors, is international tax competition. Studies on political economics, though emphasizing the importance of politics in determining taxation, provide little empirical cross country evidence on this issue. This paper investigates the impact of tax competition and economic factors on domestic corporate tax rates. We also examine the link between corporate tax rates and political factors, such as the level of corruption and the role of parliamentary system. Using annual data of 50 countries, covering developed and developing countries, from 1985 to 2007, we show that domestic corporate tax level is affected significantly by tax rates in neighboring countries, the degree of political corruption, and the proper functioning of parliamentary system. The results also suggest that pressure from tax competition is more intense for developed countries.
Relation: 會計評論, 56, 75-105
Data Type: article
Appears in Collections:[財政學系] 期刊論文
[會計評論] 期刊論文

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