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An Empirical Analysis to the Impact of Tax Incentives on FDI after WTO
Economics Department, Jinan University, Guangzhou, China
- 1 Economics Department, Jinan University, Guangzhou, China
Modern Economy·Volume 07 (2016)·Pages 1264–1271·Published 26 September 2016·DOI10.4236/me.2016.711121
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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 ha ve 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.
KeywordsTax IncentivesFDI
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