Country Size and Tax Policy for International Joint Ventures in an Integrated Market
Country Size and Tax Policy for International Joint Ventures in an Integrated Market
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一体化市场中国际合资企业的国家规模和税收政策
DOI：
10.1016/j.iref.2012.09.002
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发表时间：
2013
影响因子：
4.5
通讯作者：
Yasuo Sanjo
中科院分区：
文献类型：
--
作者：
Bessho;Shun-ichiro;Kimiko Terai;伊藤 隆康;Yasuo Sanjo
我们研究国际合资企业在一体化市场中使用两个国家的模型与不对称的大小。我们表明，虽然在小国的国内企业效率较低，这是可能的，小国的政府征收更高的税收比大国。此外，我们表明，即使国内企业在大国是效率较低的，合资企业由这家公司和外国公司可以更有生产力，和外国公司可能更愿意形成一个合资企业的伙伴关系与国内企业在大国。
We investigate international joint ventures in an integrated market using a two-country model with asymmetric sizes. We show that although the domestic firm in the small country is less efficient, it is possible that the government of the small country imposes a higher tax than that of the large country. Moreover, we show that even if the domestic firm in the large country is less efficient, a joint venture by this firm and the foreign firm could be more productive, and the foreign firm could prefer to form a joint venture partnership with the domestic firm in the large country.