税收政策对FDI区位决策的影响:一个国外文献述评  

The Impact of Tax Policy on the Location Decesion of Foreign Direct Investment:A Literature Review

作　　者：吕立才[1] 

机构地区：[1]华南农业大学经济管理学院,广东广州510642

出　　处：《税务与经济》2010年第5期71-77,共7页Taxation and Economy

基　　金：教育部人文社科规划项目(项目编号:08JA790048);广东省哲学社会科学规划项目(项目编号:07E08);华南农业大学"211工程"三期重点学科建设项目的阶段性成果之一

摘　　要：伴随国际资本流动性的不断增强,越来越多的国家倾向于使用税收激励政策以吸引外国直接投资(FDI),但实践效果却差别很大。针对税收激励政策的有效性问题,国外学术界做了大量研究。早期的研究借助调查和计量经济手段,对税收激励政策在吸引FDI中的重要性进行了考察。随后,学者们进一步探讨了具体税收政策工具对FDI区位决策的影响,并对跨国公司的税收行为做了深入分析。目前,更多的学者开始关注母国税收政策对FDI区位决策的影响,以及税收竞争与协调、税收激励的成本等问题。With the increasing global mobility of capital,more and more countries tend to compete hard to attract foreign direct investment（FDI） with tax incentives,but the effects of tax incentives are different.Those generated a lot of studies about the effectiveness of tax policy.Early study attempted to evaluate the importance of tax policy in attracting FDI.In the mid-1980s,the literature went one step further by exploring what kind of tax instruments should have the greatest impact on the location decision of FDI.Special attention was also given to the motivations and tax behavior of the multinational corporations.In recent years,more and more studies focus on home country tax policy,tax competition and harmonization,the costs of tax incentives.The objective of the paper is to review the existing literature on tax policy and conclude with a few remarks and ideas for future research.

关 键 词：税收政策 跨国公司 外国直接投资 区位决策 文献述评 

分 类 号：F810.42[经济管理—财政学]