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題名 租稅誘因對投資之重要性---我國對東南亞投資之實證研究
作者 張永和
Ho, Chang Yung
貢獻者 陳香梅
張永和
Chang Yung Ho
關鍵詞 對外直接投資
租稅因素
foreign direct investment
tax factor
日期 1998
上傳時間 21-Apr-2016 17:05:45 (UTC+8)
摘要 近年來，經濟發展日趨國際化，國際貿易已無法涵蓋各國經濟活動，且我國屬於海島型國家，資源與市場受到限制，為了突破瓶頸，對外投資乃必然趨勢。而我國自1980年代中期後對外投資迅速增加，隨著對大陸投資的開放，對外投資的趨勢更加明顯。對外投資地區已從以往的美國，分散至大陸與東南亞，其中東南亞近年來比重約為25﹪左右，故本文針對東南亞地區作實證研究。
參考文獻 壹、 中文文獻
1. 于宗先、陳添枝，我國主要產業對外投資對貿易及資源分工之影響，中華經濟研究院，1993年。
2. 于宗先、葉新興與史惠慈，台商在大陸及東南亞投資行為之研究，中華經濟研究院，1994年。
3. 中華民國廠商海外投資指引，亞洲（上）篇，經濟部投資業務處，1997年。
4. 中華民國廠商海外投資指引，亞洲（下）篇，經濟部投資業務處，1997年。
5. 印尼投資環境簡介，經濟部投資業務處，1998年。
6. 洪麗春，「我國對外投資政策之研究（上）」，研考雙月刊，第十七卷第四期，1993年，頁56-63。
7. 洪麗春，「我國對外投資政策之研究（下）」，研考雙月刊，第十七卷第六期，1993年，頁55-62。
8. 侯山林，「台灣、日本、新加坡對外投資經驗之比較」，臺灣銀行季刊，第四十八卷第一期，1997年，頁131-180。
9. 泰國投資環境簡介，經濟部投資業務處，1998年。
10. 馬來西亞投資環境簡介，經濟部投資業務處，1998年。
11. 梁榮輝，「台灣產業對外投資理論與近況分析」，台灣經濟研究月刊，第十五卷第九期，台灣經濟研究院，1992年，頁101-106。
12. 陳寶瑞，「台灣民營企業對外投資之探討」，臺灣銀行季刊，第三十九卷第一期，1983年，頁254-297。
13. 菲律賓投資環境簡介，經濟部投資業務處，1998年。
14. 新加坡投資環境簡介，經濟部投資業務處，1998年。
15. 楊和炳，「台商泰馬投資分析」，臺灣銀行季刊，第四十四卷第二期，1993年，頁191-226。
16. 蔣碩傑、于宗先、侯繼明與薛光濤，對外投資之研究，中華經濟研究院，1988年。
貳、 英文文獻
1.Alworth, Julian. 1988. The Finance,Investment and Taxation Decision of Multinational. Oxford : Basil Blackwell.
2.Altshuler, Rosanne, and Paolo Fulghieri . 1994.“Incentive Effects of Foreign Tax Credit on Multinational Corporations.”National Tax Journal 47(2) : 349-61.
3.Asher, Mukul. 1990. Singapore’s Fiscal System in International Perspective. Paper Presented at the Conference on the Fiscal System of Singapore.
4.Chen, Shinemay, Jorge Martinez-Vazquez, and Sally Wallace. 1998. “Foreign Direct Investment and Competition in Southeast Asia.”In The Welfare State, Public Investment,and Growth, ed.Shibata, H. and T. Ihori, Tokyo: Springer-Verlag.
5.Chen, T. J. 1992. “Determainants of Taiwan Direct Foreign Investment: the Case of a Newly Industrializing Country.”Journal of Development Economics : 397-07.
6.Boskin , Michacl J., and William G. Gale. 1987.“ New Results on the Effect of Tax Policy on the International Location of Investment.”In The Effects of Taxation on Captial Accumulation, ed. Martin Feldstein, Chicago : University of Chicago Press.
7.Buckly, Peter J. 1990. “Problem and Development in the Core Theory of International Business.”Journal of International Business Studies 21: 15-24.
8.Coughlin, Cletus C. V. Joseph Terza, and Vachira Arromdee. 1991. “State Characteristics and the Location of Foreign Direct Investment Within the United States.”The Review of Economics and Statistic 73(4): 675-83.
9.Cummins, Jason G., and R. Glenn Hubbard. 1995. “The Tax Sensitivity of Foreign Direct Investment : Evidence from Firm Level Panel Data.” In The Effects of Taxation on Multinational Corporations, ed. Martin, Feldstein, James R. Hines Jr. and R. Glen Hubbard, Chicago: University of Chicago Press.
10.Dunning, John. 1979. International Production and the Multinational Enterprise. Lodon: George Allen and Unwin.
11.Hartman, David.G. 1984.“Tax Policy and Foreign Direct Investment in the United States.”National Tax Journal 37: 475-87.
12.Hartman,David.G. 1985. “Tax Policy and Foreign Direct Investment.” Journal of Public Economics 26: 107-21.
13.Hines ,James R. 1996. “Alterd States:Taxes and the Location of Foreign Direct Investment in America.”American Economics Review 86(5) : 1076-1094.
14.Ho. H.C.Y. 1994. “Effective Corporate Tax Rates on Captial Income in Hong Kong.” In Taxation and Economic Development Among Pacific Asian Countries. ed. Richard A. Musgrave, Ching-Huei Chang, and John Riew, 140-155. Oxford: Westview Press.
15.Hymer, s. 1960. The International Operations of National Firms: A study of Direct Investment, Ph.d. Thesis, MIT: Published by MIT Press under Same Title in 1976.
16.Jun ,Joosung. 1995.“The Impact of International Tax Rules on the Cost of Capital.” In The Effects of Taxation on Multinational Corporations, ed. Martin Feldstein, James R. Hines, and R. Glen Hubbard. Chicago: University of Chicago Press.
17.Jun ,Joosung.1990.“Tax Policy and Foreign Direct Investment.”In Taxation in the Global Economy, ed. Assaf Razin and Joel Slemrod. Chicago: University of Chicago Press.
18.Kojima, Koichi. 1973. “A Macroeconomic Approach to Foreign Direct Investment.”Hitotsubashi Journal of Economics 14: 1-21.
19.Leechor, Chad, and Jack Mintz. 1993. “On the Taxation of Multinational Corporation Investment When the Defferral Method Is Used by the Capital Exporting Country.”Journal of Public Economics 51: 75-96.
20.Mendoza, Enrique, Assaf Razin and Linda Tesar. 1994. “Effective Tax Rates in Macroeconomics Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption.”Journal of Monetary Economics 34:297-23.
21.Satoko, Maekawa. 1997. “Corporate Tax and Location Choice of Foreign Direct Investment: Evidence From Japanese Electronic Companies in Asian.”Annual Congress of International Institute of Public.
22.Sinn, Hannswerner. 1993. In Trade ,Welfare and Economic Policies: Essays in Honor of Murray C. Kemp. ed. Ann Arbor,325-52. Michigan: University of Michigan.
23.Slemrod, Joel. 1990.“Tax Effects on Foreign Direct Investment in the United Ststes: Evidence from a Cross-Country Comparison.”In Taxation in the Global Economy,Assaf Razin and Joel Slemrod.eds. Chicago: The University of Chicago Press.
24.Vernon, Raymond. 1966. “International Investment and International Trade in the Product Cycle.”Quarterly Journal of Economics 80: 190-207.
25.Young, Kan. H. 1988.“The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States.”National Tax Journal 41(1): 109-21.
描述 碩士
國立政治大學
財政學系
86255015
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002001490
資料類型 thesis
dc.contributor.advisor 陳香梅zh_TW
dc.contributor.author (Authors) 張永和zh_TW
dc.contributor.author (Authors) Chang Yung Hoen_US
dc.creator (作者) 張永和zh_TW
dc.creator (作者) Ho, Chang Yungen_US
dc.date (日期) 1998en_US
dc.date.accessioned 21-Apr-2016 17:05:45 (UTC+8)-
dc.date.available 21-Apr-2016 17:05:45 (UTC+8)-
dc.date.issued (上傳時間) 21-Apr-2016 17:05:45 (UTC+8)-
dc.identifier (Other Identifiers) B2002001490en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/85920-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政學系zh_TW
dc.description (描述) 86255015zh_TW
dc.description.abstract (摘要) 近年來，經濟發展日趨國際化，國際貿易已無法涵蓋各國經濟活動，且我國屬於海島型國家，資源與市場受到限制，為了突破瓶頸，對外投資乃必然趨勢。而我國自1980年代中期後對外投資迅速增加，隨著對大陸投資的開放，對外投資的趨勢更加明顯。對外投資地區已從以往的美國，分散至大陸與東南亞，其中東南亞近年來比重約為25﹪左右，故本文針對東南亞地區作實證研究。zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002001490en_US
dc.subject (關鍵詞) 對外直接投資zh_TW
dc.subject (關鍵詞) 租稅因素zh_TW
dc.subject (關鍵詞) foreign direct investmenten_US
dc.subject (關鍵詞) tax factoren_US
dc.title (題名) 租稅誘因對投資之重要性---我國對東南亞投資之實證研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 壹、 中文文獻
1. 于宗先、陳添枝，我國主要產業對外投資對貿易及資源分工之影響，中華經濟研究院，1993年。
2. 于宗先、葉新興與史惠慈，台商在大陸及東南亞投資行為之研究，中華經濟研究院，1994年。
3. 中華民國廠商海外投資指引，亞洲（上）篇，經濟部投資業務處，1997年。
4. 中華民國廠商海外投資指引，亞洲（下）篇，經濟部投資業務處，1997年。
5. 印尼投資環境簡介，經濟部投資業務處，1998年。
6. 洪麗春，「我國對外投資政策之研究（上）」，研考雙月刊，第十七卷第四期，1993年，頁56-63。
7. 洪麗春，「我國對外投資政策之研究（下）」，研考雙月刊，第十七卷第六期，1993年，頁55-62。
8. 侯山林，「台灣、日本、新加坡對外投資經驗之比較」，臺灣銀行季刊，第四十八卷第一期，1997年，頁131-180。
9. 泰國投資環境簡介，經濟部投資業務處，1998年。
10. 馬來西亞投資環境簡介，經濟部投資業務處，1998年。
11. 梁榮輝，「台灣產業對外投資理論與近況分析」，台灣經濟研究月刊，第十五卷第九期，台灣經濟研究院，1992年，頁101-106。
12. 陳寶瑞，「台灣民營企業對外投資之探討」，臺灣銀行季刊，第三十九卷第一期，1983年，頁254-297。
13. 菲律賓投資環境簡介，經濟部投資業務處，1998年。
14. 新加坡投資環境簡介，經濟部投資業務處，1998年。
15. 楊和炳，「台商泰馬投資分析」，臺灣銀行季刊，第四十四卷第二期，1993年，頁191-226。
16. 蔣碩傑、于宗先、侯繼明與薛光濤，對外投資之研究，中華經濟研究院，1988年。
貳、 英文文獻
1.Alworth, Julian. 1988. The Finance,Investment and Taxation Decision of Multinational. Oxford : Basil Blackwell.
2.Altshuler, Rosanne, and Paolo Fulghieri . 1994.“Incentive Effects of Foreign Tax Credit on Multinational Corporations.”National Tax Journal 47(2) : 349-61.
3.Asher, Mukul. 1990. Singapore’s Fiscal System in International Perspective. Paper Presented at the Conference on the Fiscal System of Singapore.
4.Chen, Shinemay, Jorge Martinez-Vazquez, and Sally Wallace. 1998. “Foreign Direct Investment and Competition in Southeast Asia.”In The Welfare State, Public Investment,and Growth, ed.Shibata, H. and T. Ihori, Tokyo: Springer-Verlag.
5.Chen, T. J. 1992. “Determainants of Taiwan Direct Foreign Investment: the Case of a Newly Industrializing Country.”Journal of Development Economics : 397-07.
6.Boskin , Michacl J., and William G. Gale. 1987.“ New Results on the Effect of Tax Policy on the International Location of Investment.”In The Effects of Taxation on Captial Accumulation, ed. Martin Feldstein, Chicago : University of Chicago Press.
7.Buckly, Peter J. 1990. “Problem and Development in the Core Theory of International Business.”Journal of International Business Studies 21: 15-24.
8.Coughlin, Cletus C. V. Joseph Terza, and Vachira Arromdee. 1991. “State Characteristics and the Location of Foreign Direct Investment Within the United States.”The Review of Economics and Statistic 73(4): 675-83.
9.Cummins, Jason G., and R. Glenn Hubbard. 1995. “The Tax Sensitivity of Foreign Direct Investment : Evidence from Firm Level Panel Data.” In The Effects of Taxation on Multinational Corporations, ed. Martin, Feldstein, James R. Hines Jr. and R. Glen Hubbard, Chicago: University of Chicago Press.
10.Dunning, John. 1979. International Production and the Multinational Enterprise. Lodon: George Allen and Unwin.
11.Hartman, David.G. 1984.“Tax Policy and Foreign Direct Investment in the United States.”National Tax Journal 37: 475-87.
12.Hartman,David.G. 1985. “Tax Policy and Foreign Direct Investment.” Journal of Public Economics 26: 107-21.
13.Hines ,James R. 1996. “Alterd States:Taxes and the Location of Foreign Direct Investment in America.”American Economics Review 86(5) : 1076-1094.
14.Ho. H.C.Y. 1994. “Effective Corporate Tax Rates on Captial Income in Hong Kong.” In Taxation and Economic Development Among Pacific Asian Countries. ed. Richard A. Musgrave, Ching-Huei Chang, and John Riew, 140-155. Oxford: Westview Press.
15.Hymer, s. 1960. The International Operations of National Firms: A study of Direct Investment, Ph.d. Thesis, MIT: Published by MIT Press under Same Title in 1976.
16.Jun ,Joosung. 1995.“The Impact of International Tax Rules on the Cost of Capital.” In The Effects of Taxation on Multinational Corporations, ed. Martin Feldstein, James R. Hines, and R. Glen Hubbard. Chicago: University of Chicago Press.
17.Jun ,Joosung.1990.“Tax Policy and Foreign Direct Investment.”In Taxation in the Global Economy, ed. Assaf Razin and Joel Slemrod. Chicago: University of Chicago Press.
18.Kojima, Koichi. 1973. “A Macroeconomic Approach to Foreign Direct Investment.”Hitotsubashi Journal of Economics 14: 1-21.
19.Leechor, Chad, and Jack Mintz. 1993. “On the Taxation of Multinational Corporation Investment When the Defferral Method Is Used by the Capital Exporting Country.”Journal of Public Economics 51: 75-96.
20.Mendoza, Enrique, Assaf Razin and Linda Tesar. 1994. “Effective Tax Rates in Macroeconomics Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption.”Journal of Monetary Economics 34:297-23.
21.Satoko, Maekawa. 1997. “Corporate Tax and Location Choice of Foreign Direct Investment: Evidence From Japanese Electronic Companies in Asian.”Annual Congress of International Institute of Public.
22.Sinn, Hannswerner. 1993. In Trade ,Welfare and Economic Policies: Essays in Honor of Murray C. Kemp. ed. Ann Arbor,325-52. Michigan: University of Michigan.
23.Slemrod, Joel. 1990.“Tax Effects on Foreign Direct Investment in the United Ststes: Evidence from a Cross-Country Comparison.”In Taxation in the Global Economy,Assaf Razin and Joel Slemrod.eds. Chicago: The University of Chicago Press.
24.Vernon, Raymond. 1966. “International Investment and International Trade in the Product Cycle.”Quarterly Journal of Economics 80: 190-207.
25.Young, Kan. H. 1988.“The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States.”National Tax Journal 41(1): 109-21.		zh_TW