WTO之規範與租稅獎勵之運用

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승리 학
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1 參北立年來北度論北金勵北 1983 勵念錄練勵北練例留北例留北勵北例論錄立論北聯數北行勵例行北行行勵例北行李金勵年李論

2 勵李略論北聯隆例北玲李北勵料林梁林龍林勵勵例北林樂林北林立北理論林理北金林李林論勵例勵北勵例勵北劉勵例勵北勵例勵北勵例

3 勵北凌勵勵例錄論北聯例北北沈北林例勵北林勵北劉率行北金林兩北利北錄論北聯北立律論葉金論 1968) 年錄立論北聯雷論 2001) 勵立

4 勵易論 1985) 17:4 1988) 行林林林梁麗劉李 (1989) 勵例北 1999) 勵立論 1989) 勵例論 17:1 2000) 例立勞論 1997) 例立理論 2002) 行 1998) 立理論 1970) 勵例行北行立律論李勵金劉劉兩北 2001 陸陸論羅雷北練 2002) 勵北立北

5 論 1997) 例度立立金論 1998)500 立論立 1989) 略勵北北劉數北行 2001) 立理論麗 1997) 率北藍 1992) 勵北勵金 Auerbach, A. J. (1989), Tax Reform and Adjustment Costs: The Impact on Investment and Market Value, International Economic Review, 30:4, pp Barro, R. J. (1990), Government Spending in a Simple Model of Endogenous Growth, Journal of Political Economy, 98:5, pp Bloom, N., R. Griffith, and J. V. Reene (2000), Do R&D Tax Credits Work? Evidence from a Panel of Countries , Institute for Fiscal Studies and University College, London. Brander, J. A. and B. J. Spencer (1981), Tariffs and the Extraction of Foreign Monopoly Rents under Potential Entry, Canadian Journal of Economics, 14:3, pp Charlton, A. (2003), Incentive Bidding for Mobile Investment: Economic Consequences and Potential Responses. Paris: OECD. Clark, P. K. (1993), Tax Incentives for Equipment Investment in the United States: Lesson from the Past and Considerations for the Future, presented to the Brookings Panel on Economic Activity, April 1-2.

6 勵 Devis, K. and J. M. Page, Jr. (1984), Industrial Policy in Developing Countries, Journal of Comparative Economics, 8, pp Diebold, W. Jr. (1980), Industrial Policy as an International Issue. New York: McGraw - Hill. Eisner, R. and P. J. Lawler (1975), Tax Policy and Investment: Analysis of Survery Responses, American Economic Review, 65:1, pp Guellec, D. and B. P. Potterie (1999), Does Government Support Stimulate Private R&D OECD Economic Studies, No. 29, Paris. Gravelle, J. G. (1992), Tax Subsidies for Investment: Issues and Proposals, US: Congressional Research Service Report , February 21. Gravelle, J. G. (1993), What Can Private Investment Incentives Accomplish? The Case of the Investment Tax Credit, National Tax Journal, 46:3, pp Grossman, G. and E. Helpman (1991), Innovation and Growth in the Global Economy. Cambridge, MA: MIT Press. Grubert, H. and J. Mutti (2000), Do Taxes Influence Where U.S. Corporations Invest? National Tax Journal, 53:4, pp Hall, B. and J. V. Reenen (1999), How Effective are Fiscal Incentives for R&D? A Review of the Evidence, NBER Working Paper, No Hassett, K. A. and R. G. Hubbard (1996), Tax Policy and Investment, NBER Working Paper, No Hemming, R., M. Kell, and S. Mahfouz 2002, The Effectiveness of Fiscal Policy in Stimulation Economic Activity A Review of the Literature, IMF working paper. Hirschman, A. O. (1958), The Strategy of Economic Development. New Haven: Yale University Press. Hall, R. E. and D. W. Jorgenson (1967), Tax Policy and Investment Behavior, American Economic Review, 57:3, pp Johnson, C. 1984, Introduction: The Idea of Industrial Policy, in C. Johnson (ed.), The Industrial Policy Debate San Francisco, CA: Institute for Contemporary Studies, pp Jorgenson, D.W. (1963), Capital Theory and Investment Behavior, American Economic Review, 53:2, pp Joumard, I. (2001), Tax System in European Union Countries, OECD, Economics Department Working Paper, No. 301.

7 Krugman, P. R. (1984), Import Protection as Export Promotion: International Competition in the Presence of Oligopoly and Economies of Scale, in H. Kierzkowski (ed.), Monopolistic Competition in International Trade (Oxford: Oxford University Press), pp Lucas, R. E. (1988), On the Mechanics of Economic Development, Journal of Monetary Economics, 22:1, pp OECD (1998), Harmful Tax Competition-An Emerging Issue. Paris: OECD. OECD (2000), Towards Global Tax Co-operation-Progress in Identifying and Eliminatting Harmful Tax Practices. Paris: OECD. OECD (2001), The OECD s Project on Harmful Tax Pratices: The 2001 Progress Report. Paris: OECD. OECD (2002), Tax Incentives for Research and Development: Trends and Issues. Paris: OECD. OECD (2003), Checklist for Foreign Direct Investment Incentive Policies. Paris: OECD. Pindyck, R. S. (1988), Irreversible Investment, Capacity Choice, and the Value of the Firm, American Economic Review, 78:4, pp Plesko, G. A. and R. Tannenwald (2001), Measuring the Incentive Effects of State Tax Policies Toward Capital Investment, Federal Reserve Bank of Boston, working paper, No.14. Romer, P. M. (1986) Increasing Returns and Long-run Growth, Journal of Political Ecconomy, 94:5, pp Scott, B. R. (1982), Can Industrial Survive the Welfare State? Harvard Business Review, 60:5, pp Sen, P. and S. J. Turnovsky (1990), Investment Tax Credit in an Open Economy, Journal of Public Economics, 42, pp Turnovsky, S. J. (1996), Fiscal Policy, Adjustment Costs, and Endogenous Growth, Oxford Economic papers, 48:3, pp United Nations (2003), World Investment Report 2003 FDI Policies for Development: National and International Perspectives. New York: United Nations. United Nations (2003), Investment and Technology Policies for Competitiveness: Review of Successful Country Experiences. New York: United Nations.

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