东亚、南亚国家的FDI税收激励（发）.pdf

WORKING PAPER No 409 July 2005 TAX SYSTEMS AND TAX REFORMS IN SOUTH AND EAST ASIA: FEATURES AND EFFECTS OF CORPORATE TAXATION ON FDI FRANCESCO D’AMURI, ANNA MARENZI JEL CLASSIFICATION: F21, F23, H20, H25 KEYWORDS: Corporate Taxation, Tax incentives, FDI. società italiana di economia pubblica dipartimento di economia pubblica e territoriale – università di Pavia TAX SYSTEMS AND TAX REFORMS IN SOUTH AND EAST ASIA: FEATURES AND EFFECTS OF CORPORATE TAXATION ON FDI by Francesco D’Amuri - University of Pavia and Anna Marenzi - University of Insubria Abstract This paper is part of a wider research on South and East Asia countries’ taxation, carried on at this Department, under the direction of L. Bernardi, A. Fraschini and P. Shome, and the supervision of V. Tanzi. The scope of the article is to give an overall picture of the existing interactions between the economic structure, the corporate tax system and the attractiveness of FDI inflows in a selected sample of South and East Asian countries. The sample comprises the two biggest developing countries (China and India) at the rushing stage of their catching up; two countries in a middle stage of development (Malaysia and Thailand) and, finally, two industrialized countries (Japan and South Korea). The six countries are characterized by a different degree of economic development and by a different level of maturity in their corporate tax systems. Als