학술저널
外國人投資에 대한 租稅支援效果 分析
Effect of Tax Preference on Foreign Direct Investment in Korea
- 한국재정학회(구 한국재정·공공경제학회)
- 재정논집
- 재정논집 제16권 제1호
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2001.09109 - 132 (24 pages)
- 71
커버이미지 없음
This work analyzes the effect of tax preference on foreign direct investment in Korea. The theoretical framework is to be developed, on which the empirical analysis is based. This analysis is differentiated from the previous approach, in that we are applying the effective tax approach, and regressing the effect of foreign direct investment by using the bootstrap method. Here we have the country specific results on the effect of tax preference on foreign direct investment in Korea.
Ⅰ. 서론
Ⅱ. 조세지원효과의 이론적 분석
Ⅲ. 조세지원효과의 실증분석
Ⅳ. 결론
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