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Article citations


Xia, J.C. and Li, Z. (2004) Tax Incentives and FDI: Theoretical Analysis and Chinese Inspection Experience. Tax, 9, 50-54.

has been cited by the following article:

  • TITLE: An Empirical Analysis to the Impact of Tax Incentives on FDI after WTO

    AUTHORS: Jue Yan

    KEYWORDS: Tax Incentives, FDI

    JOURNAL NAME: Modern Economy, Vol.7 No.11, October 10, 2016

    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.