多國籍企業의 輸出에 對한 現地國의 租稅 및 補助金 政策에 關한 一考察

Abstract

旣存經濟理論의 見地에서 輸出稅 賦課는 富의 國內移轉에 불과하다고 보고 있다. 本 硏究의 1, 2장에서는 多國籍企業의 輸出商品에 對해 現地國이 課稅(또는 補助金支給)함으로써 經濟厚生의 上昇이 可能하며 몇가지 假定下에 輸出稅는 利潤稅率의 決定에 따라 변하다고 論하고 있다. 3, 4장에는 旣存假定의 緩和에 다른 現象을 간단히 살폈고, 5장에서는 多國籍?劉痔? 輸出商品에 對한 利潤稅와 輸出稅는 물론 輸出補助金을 통한 輸出增進은 現地國의 經濟厚生水準을 上昇시킨다고 結論지었다.

During recent years multi-national firms (MNF) have played an important role in promoting exprots of manufactures from some under-developed countries. These fims, being familiar with consumers tastes in developed countries markets and having the technical knowledge required to produce the goods that those consumers want, often have an advantage in the exports compared to the local firms in the under-developed countries.

this article is researched about the role of exports taxes/subsidies and examined whether these policies can increase the economic welfare of the host country. The article may be looked upon as an extension of the standard theory of the optimum exports taxes/subsidies.

SectionⅡ shows that the optimum rate of exports tax will depend on the rate at which the host country may tax the profits of the MNF.

SectionⅢ extends the analysis to incorporated the influence of the firms transfer price.

SectionⅣ briefly considers some further extensions of the analysis.

SectionⅤ summarises the main findings.

The text of the paper relies on a gemetric exposition; an appendix give algebraic proofs of the main propositions.

During recent years multi-national firms (MNF) have played an important role in promoting exprots of manufactures from some under-developed countries. These fims, being familiar with consumers tastes in developed countries markets and having the technical knowledge required to produce the goods that those consumers want, often have an advantage in the exports compared to the local firms in the under-developed countries.

this article is researched about the role of exports taxes/subsidies and examined whether these policies can increase the economic welfare of the host country. The article may be looked upon as an extension of the standard theory of the optimum exports taxes/subsidies.

SectionⅡ shows that the optimum rate of exports tax will depend on the rate at which the host country may tax the profits of the MNF.

SectionⅢ extends the analysis to incorporated the influence of the firms transfer price.

SectionⅣ briefly considers some further extensions of the analysis.

SectionⅤ summarises the main findings.

The text of the paper relies on a gemetric exposition; an appendix give algebraic proofs of the main propositions.