作者:

蔡鳳凰 ; 伍大開 ; Joe Chen ; Te-Yu Chou ; 黃勢璋

英文關鍵字:

Value-added tax;Tax refund policy;International tourist;Difference-in-difference


公開日期:

2021/10


類型:

學術期刊論文

期刊及卷期:

Taiwan Economic Forecast and Policy, 第52卷, 第1期, 第83-117 (TSSCI)頁


摘要:


Most studies on the effect of tax refund policy are done through questionnaire surveys; this study utilizes daily tax refund data in the period from 2013/07 to 2017/06 of the Taipei 101 Shopping Mall to examine the effect of an increase in tax refund convenience in 2016 on international tourists' expenditures in Taipei 101. Results from the difference-indifferences method suggest that although tax refund policy reform led to about a 37% increase in the number of cases applying for tax refunds, there was no statistically significant impact on the overall international tourists' expenditures. Our results show that, based on Taipei 101's data, other alternatives are required to boost international tourists' expenditures.