A Research on the Impact of Tax Policy on FDI in China

被引：0

作者：

Liu, Yuexi ^{[1
]}

机构：

[1] Xiamen Univ, Dept Publ Econ, Xiamen, Peoples R China

来源：

INTERNATIONAL CONFERENCE ON ENGINEERING AND BUSINESS MANAGEMENT (EBM2011), VOLS 1-6 | 2011年

关键词：

tiebout model; FDI; tax policy;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We apply the Tiebout model to present an empirical analysis on the impact of tax policy on FDI, using 28 provincial panel data in China during 1986-2005. We find that, tax policy, economic development level and infrastructure have significant impact on FDI, and there is a negative relationship between tax revenue and FDI inflow.

引用

页码：3487 / 3490

页数：4