| 税收竞争对外国直接投资影响的实证分析 |
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| 引用本文： | 解垩.税收竞争对外国直接投资影响的实证分析[J].广东行政学院学报,2007,19(5):53-55. |
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| 作者姓名： | 解垩 |
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| 作者单位： | 山东大学,经济学院,山东,济南,250100 |
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| 摘 要： | 运用我国各省、市和地区的面板数据对影响外国直接投资(FDI)的因素进行实证分析的结果表明:市场规模和基础设施是影响FDI的关键性因素。西部地区的税收因素对FDI作用明显,而中东部的税收因素对FDI的作用不明显。税收对吸引外资的效果带有明显的区域性特征。
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| 关 键 词： | 税收竞争 外国直接投资(FDI) 影响 实证分析 |
| 文章编号： | 1008-4533(2007)05-0053-03 |
| 修稿时间： | 2007年6月20日 |
Empirical Analysis of the Influence of Tax Competition on Direct Foreign Investment |
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| XIE E.Empirical Analysis of the Influence of Tax Competition on Direct Foreign Investment[J].Journal of Guangdong Institute of Public Administration,2007,19(5):53-55. |
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| Authors: | XIE E |
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| Abstract: | The analysis based on the provincial panel data shows that market scale and infrastructural investment is the key factor of attracting FDI.The paper also finds that tax has an obvious impact on FDI in China's west area,tax factor on FDI is negligible in east and middle areas.Tax policy impacting on FDI has a definite regional character. |
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| Keywords: | tax competition direct foreign investment influence empirical analysis |
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