研討日期

2010年7月31日10:10 ~ 13:10

研討地點

台大社會科學院26教室

討論題目

題目

作者

文獻出處

Profit taxation and the mode of foreign market entry

Ronald B. Davies

Hartmut Egger

Peter Egger

Canadian Journal of Economics

報告人

蔡明芳

參加人員

梁文榮 陳宏易 王光正 許凱威 蔡明芳 林燕淑 曾靜枝 王佳琪 王羿傑 張志偉 涂光億 劉亮君 曹古駒 莊復賢  彭正浩  高國峰 丁虹仁 徐靖 陳金盛 周冰瑤 施姵全

 

摘要

This paper studies the role of profit taxation for an international firm’s decision

upon how to penetrate a foreign market – through exports or through foreign direct

investment (FDI) and local supply.We show that with harmonized taxes the international

firm may choose FDI even though this has welfare costs from a global point of view.With

tax competition, the host country can enforce exporting instead of FDI. This leads to

a Nash equilibrium associated with higher world welfare than harmonized taxes. Thus,

because of the effect on entry mode, tax competition provides heretofore unexplored

benefits as compared to tax harmonization.