The aim of the paper is to discuss how the enterprise chooses its optimal location of the affiliate when its exports to the foreign market are subject to a high tariff rate. We want to know whether the enterprise chooses a third country, which is subject to a lower tariff, and sets an affiliate in there. Because the model contains the multinational enterprise, we take the transfer pricing into consideration. Assume that the factory will not be established on the foreign market, we show that the enterprise would like to move the factory to the third country then export to the market. Furthermore, when the headquarter moves to the third country, it will induce the decrease of the tax revenue of the host country. Then, we try to discuss how the governments¡¦ tax policy affects the tax revenue. Assume the enterprise moves its factory to the third country where selects the double taxation. We show that when the government chooses a looser tax policy, then it will have more opportunity to receive more tax revenue.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0706111-184855 |
| Date | 06 July 2011 |
| Creators | Wang, Ying-fang |
| Contributors | Ssu-shen Chen, Tru-gin Liu, Yung-nian Tung |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0706111-184855 |
| Rights | not_available, Copyright information available at source archive |
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