| dc.coverage.temporal | 計畫年度：88 起迄日期：19980801～20000131 | en_US |
| dc.creator (作者) | 徐麗振 | zh_TW |
| dc.date (日期) | 1999 | en_US |
| dc.date.accessioned | 18-Apr-2007 18:25:48 (UTC+8) | en_US |
| dc.date.accessioned | 9-Sep-2008 09:03:58 (UTC+8) | - |
| dc.date.available | 18-Apr-2007 18:25:48 (UTC+8) | en_US |
| dc.date.available | 9-Sep-2008 09:03:58 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Apr-2007 18:25:48 (UTC+8) | en_US |
| dc.identifier (Other Identifiers) | 882415H004017.pdf | en_US |
| dc.identifier.uri (URI) | http://tair.lib.ntu.edu.tw:8000/123456789/5010 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/5010 | - |
| dc.description (描述) | 核定金額：513100元 | en_US |
| dc.description.abstract (摘要) | 本文探討區域政府不僅競爭境內資本,亦競爭國外資本時,對地方公共支出水準的影響。在模型中資本在同一國內的區域間可自由流動,但在國與國之間流動則需負擔一流動成本。我們發現傳統的地方公共財低度被提供的結論不一定成立,另外,若國內與國外資本與地區不可流動的生產要素間皆是互補關係,則區域政府一定會對國外資本課正的稅率,且當國外資本愈不易流動時,區域政府愈可能對國外資本課稅並以之補貼國內資本。 | - |
| dc.description.abstract (摘要) | This paper examines the efficient provision of local public goods when jurisdictions compete for not only domestic capital but also the capital abroad. Capital is freely mobile between jurisdictions within the same country, but needs to pay a migration cost if it flows across countries. We find that the traditional result of underprovision of local public goods may not be held. In addition, if both domestic and foreign care complementary to the locally immobile factor, the jurisdiction will always tax foreign capital, and the jurisdiction may even tax foreign capital to subsidize domestic capital as the foreign capital becomes less mobile. | - |
| dc.format | applicaiton/pdf | en_US |
| dc.format.extent | bytes | en_US |
| dc.format.extent | 53886 bytes | en_US |
| dc.format.extent | 53886 bytes | - |
| dc.format.extent | 18244 bytes | - |
| dc.format.mimetype | application/pdf | en_US |
| dc.format.mimetype | application/pdf | en_US |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | text/plain | - |
| dc.language | zh-TW | en_US |
| dc.language.iso | zh-TW | en_US |
| dc.publisher (Publisher) | 臺北市：國立政治大學財政研究所 | en_US |
| dc.rights (Rights) | 行政院國家科學委員會 | en_US |
| dc.subject (關鍵詞) | 租稅競爭;租稅政策;外國投資;租稅協調;境內投資 | - |
| dc.subject (關鍵詞) | Tax competition;Tax policy;Foreign investment;Tax coordination;Domestic investment | - |
| dc.title (題名) | 區域政府對境內與境外資本的租稅競爭 | zh_TW |
| dc.title.alternative (其他題名) | Interjurisdictional Tax Competition for Domestic and Foreign Investment | - |
| dc.type (資料類型) | report | en |
