本文建構了一個多階段的賽局模型，以刻劃各國政府藉由租稅設計以及基礎建設的投資來達到招商引資的經濟效果。不僅能透過租稅競爭來吸引外人直接投資(FDI)，也可以藉由提升國內基礎建設爭取到更多的廠商設廠投資。我們分別探討在市場規模對稱及不對稱下的兩國租稅與基礎建設競爭，進一步分析各國政府從事基礎建設間的外溢效果如何影響到政府最適的公司租稅、基礎建設程度和利得水準。我們研究結果顯示，在市場規模對稱和不對稱下的外溢效果對上述變數之影響效果大致相同，惟有在市場規模不對稱下，當市場規模差距過大或外溢效果不顯著時就會發生反轉，遂而產生出不同的結論。

This research has developed a multi-stage game theory model to illustrate the economic impact of governments of various nations attracting investment through tax design and infrastructure investment. It can attract foreign direct investment (FDI) through tax competition and encourage the establishment of more factories through enhancing local infrastructure. This research has examined the tax and infrastructure competition between the two countries under symmetric and asymmetric market scales, as well as how the spillover effect between governments in infrastructure construction would affect the optimal corporate tax, infrastructure level, and profit level for the government. The results of the study have indicated that the spillover effects on the aforementioned variables are comparable for symmetric and asymmetric market sizes. Only in asymmetric market sizes, when the market size gap is excessive or the spillover effect is negligible, would the reverse occur and alternative conclusions be reached.

論文審定書 i
摘要 ii
Abstract iii
目錄 iv
圖目錄 v
第一節、 前言 1
第二節、 基本模型 5
第三節、 市場規模對稱下的兩國租稅與基礎建設競爭 9
第四節、 市場規模不對稱下的兩國租稅與基礎建設競爭 15
第五節、 結論 27
參考文獻 29

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