摘要
笔者利用我国1999年~2010年省际面板数据,实证研究了税收与FDI之间的非线性关系和社会性支出及其结构对FDI流入的影响。研究结果表明,现阶段,外资在进行区位选择的过程中并没有将税收优惠视为主导性因素,而是更重视当地的社会性支出水平;社会性支出与FDI之间存在显著的正向关系;FDI与税收之间存在倒u型曲线关系;社会性支出结构对FDI流入具有不同的影响。
Given the bi-directional mechanism between tax and FDI, this paper empirically analyzes the non - linear relationship be- tween tax and FDI, and the effect of social expenditure and its structure on FDI by constructing a simultaneous equations model to based on provincial panel data from 1990 to 2010. The result shows that foreign capital doesn' t regard tax incentive as a dominant fac- tor during the location selection process at present, but pays more attention to the local' s social expenditure level; Social expenditure has a positive effect on the inflow of FDI, and the higher is the level of social expenditure the lower the overall impact of tax on FDI; there exists an inverted "U"-type non-linear relationship between tax and FDI; the structure of social expenditure has different effects on the inflow of FDI, technology and human capital expenditure has a positive effect, whereas social security and employment expenditure has an insignificant effect.
出处
《经济经纬》
CSSCI
北大核心
2013年第5期53-58,共6页
Economic Survey
基金
教育部人文社会科学研究规划基金项目(10YJA790252)
安徽省哲学社会科学规划项目(AHSK09-10D133)
关键词
税收优惠
社会性支出
FDI
联立方程
Tax Incentive
Social Expenditure
FDI
Simultaneous Equations Modell