|
|||||
|
|
| 宏观税负与中国对外直接投资——基于中国省际动态面板数据系统 GMM 方法 | |
| 引用本文： | 尹飞霄,朱英明.宏观税负与中国对外直接投资——基于中国省际动态面板数据系统 GMM 方法[J].工业技术经济,2017,36(8):144-150. |
| 作者姓名： | 尹飞霄 朱英明 |
| 作者单位： | 1 南京理工大学经济管理学院，南京 210094 2 义乌工商职业技术学院全球贸易研究，义乌 322000 |
| 基金项目： | 国家社会科学基金重大项目"新常态下产业集聚的环境效应与调控政策研究"，义乌工商职业技术学院预研课题 |
| 摘 要： | 本文基于 2004~2015 年中国省际面板数据，采用动态面板数据的系统广义矩阵估计（SYS-GMM），考察了宏观税负与中国对外直接投资（OFDI）的关系，结果表明：宏观税负对 OFDI具有显著的促进作用，并且具有相对稳健性。据此，提出以下政策建议：政府需要大力实施结构性减税，清理规范政府收费，取消不合理收费，以降低企业负担，防止 OFDI 大规模外流。 |
| 关 键 词： | 宏观税负 对外直接投资 系统广义矩阵估计 环境规制强度 人力资本 营商环境 研发投入 |
Impact of Macro-level Tax Burden on Outward Foreign Direct Investment ——Based on Chinese Provincial Dynamic Panel Data Estimated by System GMM Method |
|
| Yin Feixiao,Zhu Yingming.Impact of Macro-level Tax Burden on Outward Foreign Direct Investment ——Based on Chinese Provincial Dynamic Panel Data Estimated by System GMM Method[J].Industrial Technology & Economy,2017,36(8):144-150. | |
| Authors: | Yin Feixiao Zhu Yingming |
| Institution: | 1,School of Economics and Management,NanJing University of Science and Technology,Nanjing 210094,China 2,Yiwu Industrial & Commercial College,Yiwu 322000,China |
| Abstract: | Based on the dynamic panel model of twenty seven provinces of China，this paper discusses the relationship between macro-level tax burden and outward foreign direct investment(OFDI) by system GMM estimation method. The result shows: the higher macro-level tax burden is，the higher the scale of OFDI is. Accordingly we propose the following policy recommendations: the government needs to implement structural tax cuts，clean up and standardize government fees catalogue，cancel unreasonable charges resolutely, in order to reduce the burden on enterprises，to prevent large-scale out?ow of OFDI. |
| Keywords: | macro-level tax burden outward foreign direct investment sys-GMM REG HR business environment R&D input |
| 本文献已被 万方数据 等数据库收录！ | |
| 点击此处可从《工业技术经济》浏览原始摘要信息 | |
| 点击此处可从《工业技术经济》下载免费的PDF全文 | |