Fiscal Decentralization, Competition for FDI and the Structure of China's Tax Revenue: Empirical Analysis Based on Panel Data Model of Spatial Econometrics

被引：0
|
作者：
Li, Wenpu [1 ]
Li, Jing [1 ]
机构：
[1] Xiamen Univ, Econ Res Inst, Nanchang, Peoples R China
来源：
PROCEEDINGS OF THE 2009 INTERNATIONAL CONFERENCE ON PUBLIC ECONOMICS AND MANAGEMENT ICPEM 2009, VOL 2: ECONOMIC POLICIES, PLANNING AND ASSESSMENT | 2009年
关键词：
fiscal decentralization; competition for FDI; fiscal revenue;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Using the panel data of 29 provinces from 1998 to 2006, this paper adopts the spatial econometrics to research the impact on fiscal revenue structure of the competition for FDI which comes from the fiscal decentralization. Owing to the negative effects of preferential tax polices and the positive effects of spatial spillover, the results confirm the positive contribution of FDI to total revenue, the insignificant positive relationship between FDI and sales tax, and the significant negative relationship between FDI and value added tax.
引用
收藏
页码：463 / 467
页数：5
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