Tax Reduction and Corporate Investment - Applying Big Data to Tax Policy Formulation

被引：0

作者：

Lu, Ming-Che ^{[1
]}

Chen, Yi-Xuan ^{[1
]}

Yang, Yu-Ying ^{[1
]}

Sha, Min-Xuan ^{[1
]}

Chen, Yan-Wei ^{[1
]}

Lin, Sih-Ling ^{[1
]}

机构：

[1] Chaoyang Univ Technol, 168 Jifeng E Rd, Taichung 41349, Taiwan

来源：

2018 2ND INTERNATIONAL CONFERENCE ON E-SOCIETY, E-EDUCATION AND E-TECHNOLOGY (ICSET 2018) | 2018年

关键词：

Profit-seeking enterprise income tax; Corporate investment; Government policy; FREE CASH FLOW; FIRMS;

D O I：

10.1145/3268808.3268832

中图分类号：

TP [自动化技术、计算机技术];

学科分类号：

0812 ;

摘要：

In this paper, we apply big data to the tax reform evaluation for the Ministry of Finance of the Republic of China. From empirical data, we find strong evidences that the reduction of profit-seeking enterprise income tax rate indeed improves corporate investment. Some sensitivity tests are performed to ensure our results robust.

引用

页码：103 / 106

页数：4

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