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An Empirical Analysis to the Impact of Tax Incentives on FDI after WTO

DOI: 10.4236/me.2016.711121, PP. 1264-1271

Keywords: Tax Incentives, FDI

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Based on 36 cities’ datum, We build a model to examine whether a series of tax incentives to promote FDI inflows have a significant effect or not after 2001. The results showed that: After WTO, preferential tax policies which were taken to promote FDI inflows and upgrade industrial structure indeed had a certain effect. From sub-regional perspective, preferential tax policies for central and western regions still attract FDI, while the eastern region is no longer significant.


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