다국적기업의 본국철수 위협이 유치국의 외국기업 조세 및 보조금 정책에 미치는 영향
The effect of home-return threat on the host country’s tax and subsidy policies for foreign multinationals
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초록
본 연구는 주로 노동시장에만 국한되었던 위협효과를 유치국과 외국기업간의 지원정책에 대한 협상으로 확장하여 이론적으로 분석하였다. 이론분석의 결과는 외국기업을 유치한 상황에서 현지 정부는 외국기업의 본국철수이라는 잠재적 위협으로 인하여 (투자유치시 제공한 감세혜택이 종료된 후에도) 추가적인 감세혜택 또는 보조금 지원을 할 가능성이 있음을 보여준다. 그리고 본국철수의 위협이 없는 경우와 비교할 때 본국철수의 위협 하에서의 지원은 과잉지원이며, 유치국 정부의 과잉지원을 기대하고 현지생산을 선택하는 기업이 있을 수 있음을 이론적으로 확인할 수 있었다.
Abstract
Recently, there is an increasing trend of cases in which companies operating in overseas are withdrawing to their home countries or carefully reviewing home-return for various reasons. Considering these incidents, this paper theoretically analyzed the effects that the threat of home-return of the companies could have on the outcome on the negotiation table for attraction support policies between host countries and the companies considering withdrawing. The results of the analysis show that the host government is likely to continue providing additional tax cuts or subsidies even after the tax cut benefits provided at the initial time of hosting investment are terminated due to the potential home-return threat of foreign companies. Moreover compared to the case without the threat, it was theoretically confirmed that support for the companies is excessive support, thus there may be companies that continue to operate in the host countries in expectation of the excessive support from the host government.
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