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Tax incentives and foreign direct investment in China.
- Source :
- Applied Economics Letters; May2019, Vol. 26 Issue 9, p777-780, 4p, 2 Charts
- Publication Year :
- 2019
-
Abstract
- The preferential tax policies for foreign direct investment (FDI) in China were terminated by a tax reform in 2008. This article uses the provincial-level panel data for 1998‒2008 before the reform in order to study whether the tax incentive had been a significant determinant of foreign investment decisions. We find that market size and geographic location had significant impacts on the FDI inflow into China but the tax incentive policies were not a sufficient determinant of FDI inflow into China over the periods studied, which provides a rationale for the termination of the tax incentives in FDI at 2008 reform in China. [ABSTRACT FROM AUTHOR]
- Subjects :
- TAXATION of foreign investments
TAXATION
TAX reform
TAX incentives
FISCAL policy
Subjects
Details
- Language :
- English
- ISSN :
- 13504851
- Volume :
- 26
- Issue :
- 9
- Database :
- Complementary Index
- Journal :
- Applied Economics Letters
- Publication Type :
- Academic Journal
- Accession number :
- 134694326
- Full Text :
- https://doi.org/10.1080/13504851.2018.1495817