Tax competition with spatial elements

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。

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.