Article citations

    Xia, J.C. and Li, Z. (2004) Tax Incentives and FDI: Theoretical Analysis and Chinese Inspection Experience. Tax, 9, 50-54.

has been cited by the following article:

  • TITLE: An Empirical Analysis to the Impact of Tax Incentives on FDI after WTO
  • AUTHORS: Jue Yan
  • KEYWORDS: Tax Incentives, FDI
  • JOURNAL NAME: Modern Economy DOI: 10.4236/me.2016.711121 Oct 11, 2016
  • 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.