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http://ssrn.com/abstract=1087382
 
 

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The Rise and Fall of Chinese Tax Incentives and Implications for International Tax Debates


Jinyan Li


York University - Osgoode Hall Law School


Florida Tax Review, Forthcoming
CLPE Research Paper No. 5/2008

Abstract:     
China had no foreign direct investment (FDI) before 1979. Now, it is one of the world's largest recipients of FDI. China has been generous to a fault in granting tax incentives to foreign investors. As of January 1, 2008, however, these FDI-specific incentives are abolished or phased out. What explains the rise and fall? Were the tax incentives not effective in attracting FDI and promoting China's economic growth? What are the implications of the Chinese experience for international tax debates? This article examines these questions.

Number of Pages in PDF File: 57

Keywords: foreign direct investment, China, tax incentives, international tax debates

JEL Classification: K33, K34

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Date posted: January 27, 2008  

Suggested Citation

Li, Jinyan, The Rise and Fall of Chinese Tax Incentives and Implications for International Tax Debates. Florida Tax Review, Forthcoming; CLPE Research Paper No. 5/2008. Available at SSRN: http://ssrn.com/abstract=1087382

Contact Information

Jinyan Li (Contact Author)
York University - Osgoode Hall Law School ( email )
4700 Keele Street
Toronto, Ontario M3J 1P3
Canada
416-736-5025 (Phone)
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