An Empirical Analysis to the Impact of Tax Incentives on FDI after WTO ()
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.
Share and Cite:
Yan, J. (2016) An Empirical Analysis to the Impact of Tax Incentives on FDI after WTO.
Modern Economy,
7, 1264-1271. doi:
10.4236/me.2016.711121.