退稅便利性與外籍旅客消費──臺北101內部資料分析

TAX REFUND CONVENIENCE AND INTERNATIONAL TOURISTS’ EXPENDITURE: EVIDENCE FROM TAIPEI 101

有別於以往以問卷調查為研究方法，本文利用臺北101購物中心於2013年7月至2017年6月期間外籍旅客申請退稅的企業內部資料，以差異中的差異模型（difference-in-differences）分析2016年5月退稅便利性提升對外籍旅客來臺消費的影響。實證結果指出，提升退稅便利性雖使退稅件數增加約37％，但外籍旅客消費金額並無顯著變化。就臺北101購物中心資料的代表性而言，為達成刺激外籍旅客消費的效果，除退稅便利性外，必須要有更切實的作法。

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.