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东道国对外资实行税收激励政策已成为全球现象,有关税收优惠效应的讨论一直延续至今。早期研究者应用调查法和计量经济学方法,综合分析了东道国税收激励对外资区位选择的影响;20世纪80年代中期,研究者分析了不同跨国公司对东道国税收激励政策的反应和东道国不同税收工具对FDI影响的差异;最新研究围绕母国税制与东道国税收激励效应、国家之间税收激励政策的竞争与协调以及税收激励成本等内容而展开;未来将有5种研究方向。
The implementation of tax incentive policies by host countries on foreign investment has become a global phenomenon. The discussion on the preferential tax treatment has continued to this day. Early investigators used survey methods and econometrics methods to comprehensively analyze the impact of host country tax incentives on foreign capital location choices. In the mid-1980s, researchers analyzed the responses of different multinational corporations to host country tax incentives and different tax instruments in the host country The latest research focuses on tax incentives in host country and host country, competition and coordination of tax incentive policies among countries, and tax incentive costs. There are five research directions in the future.