當企業決定是否要將境外資金匯回時，國內稅率高低具有一定影響力。本文以賽局模型分析具不同獲利能力的廠商，在本國政府課徵一般稅率或優惠稅率時，是否要將境外資金匯回。且根據我們對於資訊不對稱下之資金匯回賽局做剖析後，只要資金匯回國內產生的利益越大，政府越有可能採取優惠稅率。且當政府採取優惠稅率時，廠商將資金匯回境內所賺取的淨報酬有較高機率大於留滯在境外，因此會提高匯回資金的可能性。

The tax rate of the repatriation tax is an important factor that may impact firms’ decisions on whether they repatriate foreign earnings. This paper established a model of game theory that firms with different profitability under some circumstances choose to repatriate when the government imposes an ordinary tax or with a tax subsidy. According to our analysis, as long as benefits generated by repatriated earnings are bigger, there are more chances for the government to impose a lower tax. Moreover, if the government imposes a lower tax on repatriated funds, firms may increase the probability to repatriate offshore income.

中文部分
財政部賦稅署 Taxation Administration, Ministry of Finance (2019)，「境外資金匯回專法，引導臺商資金回流」“The Influence of Labor Participation on Fertility of Married Women: Two-Regime Endogenous Switching Model” ，台灣經濟論衡 Taiwan Economic Forum，17:3，18-25。

英文部分
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