东道国外资税收激励政策效应的国际研究综述

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 Summary of International Research about the Effectiveness of Host Countries Tax Incenties

Using time as a clue, the author synthetically analyzes the international research method, content and main conclusions about the effectiveness of host -county tax incentives in different times. Using survey of investors and econometric analysis, early researchers aggregately analyzed how the host -county tax incentives affected the location of foreign investment ;In mid-80s of 20s researchers analyzed the characteristics of multinational companies reaction to host -county tax incentives and the different influences on FDI made by different kinds of host -county tax incentives; Recent researchers study the contents including the tax systems of home countries vs the effectiveness of host countries tax incentives, tax incentives competition vs harmonization and the costs of fiscal incentives. In the end, five future research directions is pointed out.