由於現行結構型商品賦稅制度長久被金融機構視為造成結構型商品市場競爭機制不公之緣由。故本研究希望藉由探討投資者之購買行為是否會因我國結構型商品稅制的不公所產生之租稅差別待遇，進而影響其購買意願。本研究應用邏輯斯迴歸分析問卷回收結果以探討我國結構型商品稅制是否會影響投資者之購買行為。實證結果發現，除在證券商中，稅制對於投資者之購買行為有正相關影響，其餘投資者大部分以獲利成長性為其重要之購買因素考量。故稅制似乎並非為投資者在購買結構型商品時之最重要考量因素，但亦會納入投資意願考量。

The issue about the unfairness of taxation system for structured notes has been a huge controversy among different financial institutions over decade. This study therefore investigates whether investor behavior on purchasing structured notes is influenced by tax differentiation in structured notes. A questionnaire survey is used to collect data and a logistic regression is applied to analyze it.The results indicated that profit growth is indeed a major concern for investors in structured notes buying, taxation treatment is also a focus but not as a whole on investment decision-making.