The Effect of Country-specific Advantages on Global Competiveness : A Case Study on Taxation for Semiconductor in Dustries

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  • 国家特殊的優位が国際競争力に与える影響 : 半導体産業における投資優遇税制の事例
  • コッカ トクシュテキ ユウイ ガ コクサイ キョウソウリョク ニ アタエル エイキョウ ハンドウタイ サンギョウ ニ オケル トウシ ユウグウ ゼイセイ ノ ジレイ

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Abstract

This study examines the effect of taxation policy on building global competitiveness in the semiconductor industry. Using the firm-specific advantage (FSA) and country-specific advantage (CSA) framework, past studies have found several major factors as CSA, such as natural resources, supporting industries, or domestic market. Recent studies suggest taxation for investment as a new CSA. However, it is not clear about what tax-system actually is, and how much it affects on investment. In this study, I investigate and compare the Korean, Taiwanese, and Japanese tax-systems for investment, and then estimate the effect of each tax-system on cash flow from investing plant and equipment. The estimation provides evidence that the considerable effect of tax-system for investment for last ten years and that the effect is growing as investment cost rises.

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