本文探討政府獎勵措施對研究發展人才培訓與建立國際品牌形象等支出的影響，同時檢視其對廠商研究績效以及經濟效益的衝擊效果。實證設計係根據廠商問卷調查的資料，透過線性結構關係模式 ( LISREL ) 來檢視政府獎勵措施的成效。實證結果顯示：政府租稅獎勵對業者之研究發展及建立國際品牌形象支出有顯著的誘發效果，同時，廠商研究發展和建立國際品牌形象的努力對其研究績效 ( 新產品及新技術產出 ) 以及經濟效益 ( 含產品附加價值及投資報酬率等 )也有顯著的正向影響。上述結果反映出，政府提供的獎勵措施，具有誘導產業界加強研究發展與建立國際品牌形象等活動的功能，同時有助於廠商開發新產品、新技術以及產品附加價值的提高進而達到促進產業升級的目標。

The purpose of this paper is two folds. First, we present an overview of Taiwan's technological policy measures. Second, we then evaluate the effectiveness of investment tax credit for R&D, personnel training and establishment of an international brand name in the Statute for Industrial Upgrading and Promotion. In the paper, we conduct a survey of 161 Taiwanese manufacturing firms to investigate the effects. Our analysis, using the Linear Structural Relation model (LISREL), suggests that government investment tax credits generate a positive impact on firms' expenditure in the area of R&D and establishment of international brand name. Furthermore, we also find that there exists a positive linkage between firms' expenditure and their profit as well as research efficiency.

研究發展; 投資抵減; 租稅獎勵; 線性結構關係模式; 促進產業升級條例

Technological policy measures; R&D investment tax credits; LISREL; Statute for upgrading and promotion