變局與挑戰—貿易政策與產業組織研究群
研討日期 Date, time	2025-11-10 T 10:30-12:00
研討地點 Location	國立臺灣大學社會科學院710會議室 Room 710, College of Social Science, NTU
主講題目 Title of the paper	The Real Effects of Tax Havens on R&D Investments and Outputs by Multinational Enterprises
作者 Authors of the paper	I-Hui Cheng and Shih-Jye Wu
文獻出處 Journal, vol.(issue), pp	Working paper
主講人 Presenter	吳世傑
參加人員 Participants	黃鴻，林燕淑，吳世傑，高國峯，王羿傑，施姵全，許至乙，林晏如，蕭溙辰，Ayu Sasni Munte， Micah Mainala，Umiartah Munte，Karl Finke
摘要 Abstract of the Paper	Multinational enterprises (MNEs) shifting corporate profits to tax havens to avoid paying taxes has become a contentious issue. Nevertheless, the OECD and most partner countries take a permissive stance toward the unfair tax-competition activities of tax havens. This paper presents a model that considers an MNE's R&D and production decisions to understand the lack of widespread implementation of tax laws by non-haven countries and address concerns over negative impacts caused by tax havens. The analysis reveals that, counterintuitively, tax havens may actually encourage MNEs to engage in R&D activities. This is because tax havens offer an opportunity to transfer corporate profits, which helps elevate gains from R&D, thereby generating economic motivation for increasing R&D investments and outputs.