Tax competition with spatial elements

空间要素的税收竞争

• 批准号: 22530306
• 负责人: SANJO YASUO
• 金额: $ 1.33万
• 依托单位: Nagoya University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2010
• 资助国家: 日本
• 起止时间: 2010-04-01 至 2014-03-31
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-22530306/
• 关键词: 租税競争; 海外直接投資; 立地選択; 市場統合; 不完全競争; 公共経済学; 合弁企業; 空間競争; 市場構造

This study explored how governments use tax competition to attract foreign firms, and provided possible policy implications. The study analyzed tax competition faced by governments under the globalization of economic activities by developing theoretical models for the investment location choice of foreign firm wishing to undertake foreign direct investment and choose a joint venture partner. This study focused on country risk faced by a foreign firm that plans overseas expansion. Specifically, it examined how both country size as a locational advantage and country risk as a locational disadvantage affect the location choice of foreign firm. In addition, the study clarified the relationship between market size and tax policies of governments regarding the choice of international joint venture partner in an integrated market.

本研究探讨了政府如何利用税收竞争来吸引外国公司，并提供了可能的政策启示。本研究通过建立外国企业对外直接投资投资区位选择和合资伙伴选择的理论模型，分析了经济活动全球化下各国政府面临的税收竞争问题。本研究的重点是一家计划海外扩张的外国公司所面临的国家风险。具体来说，它考察了作为区位优势的国家规模和作为区位劣势的国家风险如何影响外国公司的区位选择。此外，研究还澄清了市场规模与政府在一体化市场中选择国际合资伙伴的税收政策之间的关系。

项目成果

Country risk, country size, and tax competition for foreign direct investment

• DOI: 10.1016/j.iref.2011.08.002
• 发表时间: 2012
• 期刊: International Review of Economics & Finance
• 影响因子: 4.5
• 作者: Yasuo Sanjo

Country Size and Tax Policy for International Joint Ventures in an Integrated Market

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
• 发表时间: 2013
• 期刊: International Review of Economics and Finance
• 影响因子: 4.5
• 作者: Bessho;Shun-ichiro;Kimiko Terai;伊藤 隆康;Yasuo Sanjo
• 通讯作者: Yasuo Sanjo

Market integration and location choice: A mixed oligopoly approach

市场整合和区位选择：混合寡头垄断方法

• DOI: 10.1007/s12076-011-0059-7
• 发表时间: 2011
• 期刊: Letters in Spatial and Resource Sciences
• 影响因子: 1.8
• 作者: 坂本憲昭;森博美;福田慎;Kazuki Miura and Kazutaka Takechi;Hikaru Ogawa and Yasuo Sanyo
• 通讯作者: Hikaru Ogawa and Yasuo Sanyo

Privatization of local public hospitals: effect on budget, medical service quality, and social welfare

地方公立医院私有化：对预算、医疗服务质量和社会福利的影响

• 发表时间: 2010
• 期刊: International Journal of Health Care Finance and Economics
• 作者: Hiroshi Aiura;Yasuo Sanjo
• 通讯作者: Yasuo Sanjo