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題名 | 租稅誘因對投資之效果評析--我國獎勵投資條例個案研究=Evaluation on the Effectiveness of Tax Incentive to Investment--A Case Study of Taiwan Statute for Stimulating Investment |
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作者 | 練有為; Lan, Yu-wei; |
期刊 | 經社法制論叢 |
出版日期 | 20040100 |
卷期 | 33 2004.01[民93.01] |
頁次 | 頁117-146 |
分類號 | 563.51 |
語文 | chi |
關鍵詞 | 獎勵投資條例; 共整合檢定; 誤差修正模型; Granger因果檢定; Statute for stimulating investment; Cointegration; Error correction model; Granger causality; |
中文摘要 | 獎勵投資條例自從1961年實施以來,已經歷了三十年,對我國的產業發展具有關鍵性的作用。本研究採用探討時間數列之計量工具:單根檢定、共整合檢定、誤差修正模型與Granger因果檢定,分析歷年我國民間固定資本形成毛額與因適用獎勵投資條例而減免之賦稅間的關係,結果發現:雖然短期下租稅的減免有助於民間固定資本的形成,但就長期而言,國內生產毛額的持續成長才是造成民間投資增加的原動力,故租稅獎勵政策的採行應考量其時效。 |
英文摘要 | The statute for stimulating investment had been carried our for three decades in Taiwan. This study assesses the extent to which tax deduction plans have contributed to capital formation in the Taiwan economy over the period 1960-1990. For the long-run, it uses cointegration tests、vector error correction model and Granger causality test to evaluate the effectiveness of this stature. The results show that although in the short run the preferential tax plan has been significantly helpful to encourage new industrial investment in Taiwan, its effective is in vein in the long run. Hence, timing is essential to the success of tax policy. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。