| Summary: | 博士 === 逢甲大學 === 商學博士學位學程 === 103 === This study tests the spillover effect of tax of the Statute for Industrial Innovation and reducing profit-seeking enterprise income tax rate. The main test and additional test empirical results both show that the interaction term of Statute for Industrial Innovation and net variation of effective tax rate is uncorrelated with attracting foreign investment, dividends, compensation levels, and equipment, that implies there is not any spillover effect of tax in attracting foreign investment, dividends, compensation levels, and equipment. The interaction term of the Statute for Industrial Innovation and net variation of effective tax rate of service industry is significantly and positively related to return on equit（ROE）, this indicates service industry generates a positive spillover effect of tax in return on equit （ROE）. The interaction term of the Statute for Industrial Innovation and net variation of effective tax rate of traditional industry is significantly and positively related to return on asset（ROA）, which implies traditional industry generates a positive spillover effect of tax, and additional test finds service industry has a positive spillover effect of tax. Then, there is a spillover effect of tax in fair taxation. In addition, this paper finds the interaction term of the Statute for Industrial Innovation and net variation of effective tax rate of traditional industry is significantly and positively related to employment rate, which proves traditional industry generates a positive spillover effect of tax in return on equit. I find interaction term of the Statute for Industrial Innovation and net variation of effective tax rate of traditional industry is significantly and negatively related to research development, which implies traditional industry generates a negative spillover effect of tax in research development. Finally, this paper finds the interaction term of the Statute for Industrial Innovation and net variation of effective tax rate of Hi-Tech industry is positively related to personnel training, which implies Hi-Tech industry generates a positive spillover effect of tax in personnel training.
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