日本法人税减税与外国对日直接投资增长研究——基于24个国家的面板数据分析

发布时间：2018-04-22 05:23

本文选题：法人税 + 减税　；参考：《辽宁大学学报(哲学社会科学版)》2017年02期

【摘要】：本文利用24个国家的面板数据,考察了日本法人税税率下调对日本吸引外国直接投资的影响。实证分析结果显示,无论是以法人税税收绝对量衡量,还是以法人税有效税率衡量,较高的法人税税率对日本吸引海外直接投资均具有抑制作用。法人税税率下调对日本吸引外商直接投资的影响显著,法人税税率每下降1%,可以促进外国对日直接投资增加4.8%。此外,从不同时期的减税政策效果看,与30%的基准税率相比,2012年的减税并没有促进外国对日直接投资流入量的增加,而2015年的减税则显著地促进了外国对日直接投资的增长,2015年外国对日直接投资流入较基期提高了约32个百分点。
[Abstract]:Based on panel data of 24 countries, this paper examines the impact of corporate tax rate reduction on foreign direct investment (FDI) in Japan. The empirical results show that whether measured by the absolute amount of corporate tax or the effective rate of corporate tax, the higher corporate tax rate can inhibit Japan's attracting foreign direct investment. The decrease of corporate tax rate has a significant effect on attracting foreign direct investment in Japan. Every drop in corporate tax rate can promote the increase of foreign direct investment to Japan by 4.8%. In addition, judging from the effect of tax cuts over different periods, compared with the 30% base tax rate, the tax cuts in 2012 did not promote an increase in foreign direct investment inflows to Japan. The tax cuts in 2015 have contributed significantly to the growth of foreign direct investment to Japan, with foreign direct investment inflows increasing by about 32 percentage points over the base period.
【作者单位】：辽宁大学转型国家经济政治研究中心;南开大学经济学院;
【基金】：辽宁省教育厅“中日关系变局下的中国企业对日直接投资研究”(WJD201601)项目的阶段性成果
【分类号】：F813.13;F831.6

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