Workshop on: Offshoring, the Environment and Industrial Policy（RIEBセミナー／六甲フォーラム／六甲台後援会共催、グローバル人材育成推進事業後援） (Jointly hosted by RIEB Seminar, Rokko Forum, Rokkodai Foundation, and supported by Project for Promotion of Global Human Resource Development)

日時 2014年1月17日（金）午後1時00分から
会場 神戸大学経済経営研究所　会議室（新館2階）
対象 教員、院生、学部生、および製造企業などで技術・製品開発に関わりを持たれている方
使用言語 英語
備考 論文のコピーは共同研究推進室にご用意いたします。

1:00pm～2:00pm

報告者 清田　耕造
所属 慶應義塾大学産業研究所
論題 The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan (with Makoto Hasegawa, GRIPS)
概要 The design of international tax policies, regarding whether and how to tax corporate incomes earned in foreign countries, has received a great deal of attention from policymakers and economists. Japan's worldwide tax system taxed foreign source income upon repatriation. To stimulate dividend repatriations from Japanese-owned foreign affiliates, Japan introduced a foreign dividend exemption in 2009 that exempts from home taxation dividends remitted by Japanese-owned foreign affiliates to their parent firms. This paper examines the effect of dividend exemption on profit repatriations by Japanese multinationals. We find no evidence that the dividend exemption system stimulated dividend repatriations of the typical foreign affiliate that had paid no dividends under the worldwide tax system. However, the responses of Japanese multinationals to dividend exemption were heterogeneous. Foreign affiliates with a large stock of retained earnings increased dividend payments more than other affiliates with the enactment of dividend exemption in 2009, but the increase in dividend payments was not associated with foreign tax rates.

2:10pm～3:10pm

報告者 Xi YANG
所属 アモイ大学経済学院
論題 Offshoring under Heterogeneous Pollution

3:20pm～4:20pm

報告者 神事　直人
所属 京都大学大学院経済学研究科
論題 Host Country's Comparative Advantage, Innovation, and the Structure of Foreign Direct Investment
概要 In the real world, the structure of foreign direct investment (FDI) is much more complex than the simple horizontal and vertical FDI in theoretical studies. We investiaget how the complex structure of FDI is associated with the economic performance of host countries using firm-level data of Japanese multinational enterprises (MNEs). In particular, we focus on the innovative performance and the sectoral comparative advantage of their host countries. The structure of FDI is measured by the shares of local transactions and transactions with the source country and a third country by foreign affiliates of Japanese MNEs. Our findings reveal that the host country's economic performance is associated with certain types of FDI.

4:30pm～5:30pm

報告者 Changying LI
所属 山東大学経済学院
論題 Protecting Viewers through Providing Annoying Advertisements