摘要
本文选取46个“一带一路”共建国家2009~2018年的面板数据,运用主成分分析法构建税收营商环境指数,采用空间杜宾模型实证分析了“一带一路”共建国家税收营商环境对中国对外直接投资的影响。研究结果表明:“一带一路”共建国家税收营商环境表现出显著的差异,欧洲国家的整体税收营商环境优于亚洲国家;“一带一路”共建国家税收营商环境与中国对外直接投资显著正相关,表现为正向的空间溢出效应且存在“第三国效应”,其中税制合理性和税收征收效率对中国外直接投资增长的贡献最大。
This essay selects the panel data of 46 countries along“the Belt and Road”from 2009 to 2018 from the perspective of China,and uses the principal component analysis method to construct a comprehensive tax business environment index.Based on the SDM method,this essay empirically analyzes the impact of the taxation and business environment of countries along the route on OFDI in China.The research indicates:the tax business environment shows significant differences among the countries along“the Belt and Road”.The overall tax business environment of European countries is better than that of Asian countries.China has a“third-country effect”on OFDI in countries along the route,and it shows a positive spatial spillover effect;The tax business environment is significantly positively correlated with China’s OFDI from countries along“the Belt and Road”,among which the rationality of the tax system and the efficiency of tax collection have contributed the most.
作者
刘志强
李承睿
黄俊杰
石家豪
Liu Zhiqiang;Li Chengrui;Huang Junjie;Shi Jiahao(Shanghai University of Political Science and Law,School of Economics and Management,Shanghai 201701,China)
出处
《数量经济研究》
2022年第1期105-122,共18页
The Journal of Quantitative Economics
基金
中国—上海合作组织国际司法交流合作基地研究基金项目“基于全球营商环境报告的上合相关国家法律风险研究”(19SHJD001)
中国—上海合作组织国际司法交流合作基地研究基金项目“基于法治指数的一带一路国家金融法律风险识别及对策路径研究”(CNSC017021)的联合资助。
