투자상대국 稅制가 일본과 미국의 해외직접투자에 미친 효과: 1980년대 후반 OECD 諸國을 중심으로
Effects of Host Countries' Tax systems on Japanese and American direct Investment Abroad: Focusing on the OECD countries in the late 1980s
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Abstract
The objective of this paper is to analyze empirically the relation between Japanese and American direct investment abroad and host countriestax system. Especially this study analyzes the manufacturing Industries of Japan investing in eight OECD Countries. The time horizon of this empirical test is from 1986 to 1990. And panel data(the data which was pooled by time series data and cross-section data) was used. The result of this empirical test can be summarized by three points. First, this empirical test found that in case of America host countriescorporate tax, tariff and non-tariff barrier affect her direct investment abroad significantly, but in case of Japan host countriestariff and non-tariff barrier affect her direct investment abroad significantly. Second, this empirical test found that the function of corporate tax in direct investment abroad is indefinite. This point can be deduced from the fact that there are a lot of different viewpoints among the scholars about the relation between direct investment abroad and corporate tax. Third, this empirical test found that in view of investment behavior there is a different point between Japanese foreign affiliates and American foreign affiliates. In other words, Japanese foreign affiliates focus on market share in their host countries while American foreign affiliates focus on not only market share but also profit rate, labor cost and etc. in their host countries.
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