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Theoretical Analysis of Multinational Firms and Tax Competition

Research Project

Project/Area Number 17K13741
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Economic policy
Research InstitutionKindai University

Principal Investigator

Morita Tadashi  近畿大学, 経済学部, 准教授 (50635175)

Project Period (FY) 2017-04-01 – 2022-03-31
Project Status Completed (Fiscal Year 2021)
Budget Amount *help
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2020: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2019: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2018: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2017: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Keywords租税競争 / 失業 / 多国籍企業 / 賃金格差 / 多地域モデル / 大企業 / 中小企業 / 産業政策 / 法人税 / 国際貿易 / 経済理論 / 経済政策
Outline of Final Research Achievements

This project investigates to compare the corporate tax rate or subsidies for multi-national firms in the competitive equilibrium with theses that the supra-national government determines to maximize the world social welfare level. Two main studies were conducted in this project. One study analyzed the optimal corporate tax rate in the presence of unemployment. This study showed that countries with larger markets impose higher tax rates and that higher production costs decrease the corporate tax rate. The other study analyzed whether governments impose different tax rates or subsidies on home and multinational firms. The study found that imposing lower corporate taxes or subsidies only on multinationals will increase inefficient foreign direct investment. As a result, this study showed that the welfare level in the world is lower than the optimal level.

Academic Significance and Societal Importance of the Research Achievements

一つ目の研究によって、世界的な法人税率を引き下げる潮流に関して、生産費用の増加がその理由の一つであることを理論的に突き止めることができた。そして、二つ目の研究によって、多国籍企業にだけ国内企業よりも安い法人税率を課したり補助金を与えたりすることは望ましくないことを理論的に示すことができた。政府が外国企業にだけ特別税率を下げたり補助金を与えたりすると、必要以上の企業が海外直接投資を行うことになり、社会全体として非効率になってしまう。そこで、国際的に先進諸国は多国籍企業にだけ税金を減免したり補助金を与えたりしないように協調すべきである。

Report

(6 results)
  • 2021 Annual Research Report   Final Research Report ( PDF )
  • 2020 Research-status Report
  • 2019 Research-status Report
  • 2018 Research-status Report
  • 2017 Research-status Report
  • Research Products

    (17 results)

All 2022 2020 2019 2018 2017 Other

All Int'l Joint Research (2 results) Journal Article (3 results) (of which Peer Reviewed: 2 results) Presentation (12 results) (of which Int'l Joint Research: 5 results)

  • [Int'l Joint Research] University of Denver(米国)

    • Related Report
      2021 Annual Research Report
  • [Int'l Joint Research] University of Denver(米国)

    • Related Report
      2020 Research-status Report
  • [Journal Article] Demographics and competition for capital in political economy2020

    • Author(s)
      Tadashi Morita, Yasuhiro Sato, Kazuhiro Yamamoto
    • Journal Title

      International Tax and Public Finance

      Volume: - Issue: 4 Pages: 865-889

    • DOI

      10.1007/s10797-019-09587-0

    • Related Report
      2020 Research-status Report
    • Peer Reviewed
  • [Journal Article] Subsidy competition and imperfect labor markets2020

    • Author(s)
      Morita Tadashi、Sawada Yukiko、Yamamoto Kazuhiro
    • Journal Title

      Journal of Public Economic Theory

      Volume: 22 Issue: 3 Pages: 698-728

    • DOI

      10.1111/jpet.12400

    • Related Report
      2019 Research-status Report
    • Peer Reviewed
  • [Journal Article] Corporate Tax Competition in the Presence of Unemployment2017

    • Author(s)
      Tadashi Morita, Yoshiyasu Ono, Yoshitomo Ogawa
    • Journal Title

      RIETI Discussion Paper Series

      Volume: 17-E-118 Pages: 1-22

    • Related Report
      2017 Research-status Report
  • [Presentation] Inter- and Intraregional Inequality in a Spatial Economy2022

    • Author(s)
      Tadashi Morita
    • Organizer
      Gottinger Workshop
    • Related Report
      2021 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Market Size, Competition, and Innovation by Big and Small2020

    • Author(s)
      Tadashi Morita
    • Organizer
      日本国際経済学会 関西支部定例研究会
    • Related Report
      2020 Research-status Report
  • [Presentation] Welfare, Tax Discrimination, and Horizontal Foreign Direct Investment2019

    • Author(s)
      Tadashi Morita
    • Organizer
      The Urban Economic Workshop
    • Related Report
      2019 Research-status Report
  • [Presentation] Welfare, Tax Discrimination, and Horizontal Foreign Direct Investment2019

    • Author(s)
      Tadashi Morita
    • Organizer
      Queensland University of Technology
    • Related Report
      2019 Research-status Report
  • [Presentation] Welfare, Tax Discrimination, and Horizontal Foreign Direct Investment2019

    • Author(s)
      Tadashi Morita
    • Organizer
      Asia Pacific Trade Seminars
    • Related Report
      2019 Research-status Report
  • [Presentation] Competition with innovation among the big and the small2019

    • Author(s)
      Tadashi Morita
    • Organizer
      Kobe University
    • Related Report
      2019 Research-status Report
  • [Presentation] Welfare, Tax Discrimination, and Horizontal Foreign Direct Investment2018

    • Author(s)
      Tadashi Morita
    • Organizer
      Urban Economic Association
    • Related Report
      2018 Research-status Report
    • Int'l Joint Research
  • [Presentation] Welfare, Tax Discrimination, and Horizontal Foreign Direct Investment2018

    • Author(s)
      Tadashi Morita
    • Organizer
      Industrial Organization and Spatial Economics
    • Related Report
      2018 Research-status Report
    • Int'l Joint Research
  • [Presentation] Welfare, Tax Discrimination, and Horizontal Foreign Direct Investment2018

    • Author(s)
      Tadashi Morita
    • Organizer
      European Trade Study Group
    • Related Report
      2018 Research-status Report
    • Int'l Joint Research
  • [Presentation] Welfare, Tax Discrimination, and Horizontal Foreign Direct Investment2018

    • Author(s)
      森田忠士
    • Organizer
      応用地域学会
    • Related Report
      2018 Research-status Report
  • [Presentation] Corporate Tax Competition in the Presence of Unemployment2017

    • Author(s)
      Tadashi Morita
    • Organizer
      North American Regional Science Council
    • Related Report
      2017 Research-status Report
    • Int'l Joint Research
  • [Presentation] Corporate Tax Competition in the Presence of Unemployment2017

    • Author(s)
      Tadashi Morita
    • Organizer
      応用地域学会
    • Related Report
      2017 Research-status Report

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Published: 2017-04-28   Modified: 2023-01-30  

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