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“两税合一”对我国入境FDI水平的影响—基于资本边际有效税率测算的实证研究 被引量:1

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摘要 本文基于对我国入境FDI的资本边际有效税率(EMTR)的测算,利用计量模型分析了我国"两税合一"的税改政策对于入境FDI水平的影响。结果表明,从计量经济学角度看,FDI水平与边际有效税率显著相关,但边际有效税率对其影响非常微小,"两税合一"可能导致我国入境FDI水平大幅下降的担忧可能是多余了。
作者 陈文艳
出处 《世界经济情况》 2010年第4期74-86,共13页 World Economic Outlook
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参考文献20

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二级参考文献38

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