美国税收政策对亚洲部门外国直接投资的影响

Valerie Mercer-Blackman, Sheila Camingue
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引用次数: 3

摘要

本文利用跨越近15年的国家和行业层面的面板数据表明,一旦考虑到市场规模、成本、开放程度和商业环境,企业所得税税率不会影响美国的外来直接投资。美国对亚洲发展中国家和大多数行业的外国直接投资也是如此。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Impact of United States Tax Policies on Sectoral Foreign Direct Investment to Asia
Using panel data at the country and sector level spanning almost 15 years, this paper shows that the corporate income tax rate does not affect the United States’ inward foreign direct investment once market size, costs, openness, and the business environment, are taken into account. This is true for United States foreign direct investment bound to developing Asia and across most sectors.
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