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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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Abstract:

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.

References

[1]  Dunning, J.H. (1988) Explaining International Production. Unwin Hyman, Boston.
[2]  Xia, J.C. and Li, Z. (2004) Tax Incentives and FDI: Theoretical Analysis and Chinese Inspection Experience. Tax, 9, 50-54.
[3]  Chen, B. (2007) Attracting FDI Empirical Analysis of the Effectiveness of Tax Incentives. Reform and Strategy, 1, 72-74.
[4]  Zhang, Y. and Liu, H. (2006) Effect of Taxation on Foreign Direct Investment. Tax Research, 4, 38-41.

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