The Rise and Fall of Chinese Tax Incentives and Implications for International Tax Debates
York University - Osgoode Hall Law School
Florida Tax Review, Forthcoming
CLPE Research Paper No. 5/2008
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, K34Accepted Paper Series
Date posted: January 27, 2008
© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo1 in 0.359 seconds