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,
Vol.7 No.11,
October
10,
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.