2021 Fiscal Year Final Research Report
Theoretical Analysis of Multinational Firms and Tax Competition
| Project/Area Number |
17K13741
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Economic policy
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| Research Institution | Kindai University |
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Principal Investigator |
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| Project Period (FY) |
2017-04-01 – 2022-03-31
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| Keywords | 租税競争 / 失業 / 多国籍企業 |
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| 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.
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| Free Research Field |
国際経済学
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| 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。
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