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(SYSGMM),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。
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 outflow of OFDI.
作者
尹飞霄
朱英明
Yin Feixiao Zhu Yingming(School of Economics and Management, NanJing University of Science and Technology, Nanjing 210094, China Yiwu Industrial ＆ Commercial College, Yiwu 322000, China)
出处
《工业技术经济》
CSSCI
北大核心
2017年第8期144-150,共7页
Journal of Industrial Technological Economics
基金
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"(项目编号:15ZDA053)
义乌工商职业技术学院预研课题(项目编号:YY-SJ-201701)
