税收优惠、社会性支出与外商直接投资——基于省际面板数据联立方程模型的研究

摘要笔者利用我国1999年～2010年省际面板数据，实证研究了税收与FDI之间的非线性关系和社会性支出及其结构对FDI流入的影响。研究结果表明，现阶段，外资在进行区位选择的过程中并没有将税收优惠视为主导性因素，而是更重视当地的社会性支出水平；社会性支出与FDI之间存在显著的正向关系；FDI与税收之间存在倒U型曲线关系；社会性支出结构对FDI流入具有不同的影响。

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	张先锋
	卢丹
	张燕

关键词：税收优惠社会性支出 FDI 联立方程

Abstract： Given the bi-directional mechanism between tax and FDI, this paper empirically analyzes the non-linear relationship between tax and FDI, and the effect of social expenditure and its structure on FDI by constructing a simultaneous equations model to based on provincial panel data from 1990 to 2010. The result shows that foreign capital doesn’t regard tax incentive as a dominant factor during the location selection process at present, but pays more attention to the local’s social expenditure level; Social expenditure has a positive effect on the inflow of FDI, and the higher is the level of social expenditure the lower the overall impact of tax on FDI; there exists an inverted “U”-type non-linear relationship between tax and FDI; the structure of social expenditure has different effects on the inflow of FDI, technology and human capital expenditure has a positive effect, whereas social security and employment expenditure has an insignificant effect.

Keywords： Tax Incentive Social Expenditure FDI Simultaneous Equations Modell

收稿日期 2013-08-28; 接受日期 2013-08-28;

基金资助:教育部人文社会科学研究规划基金项目(10YJA790252);安徽省哲学社会科学规划项目(AHSK09-10D133)。

作者简介: 张先锋(1968-)，男，湖北兴山人，合肥工业大学经济学院教授，博士，硕士生导师，主要从事国际贸易理论与政策、区域经济理论与政策研究；卢丹(1990-)，女，安徽宣城人，合肥工业大学经济学院产业经济学专业硕士研究生；张燕(1980-)，女，安徽铜陵人，合肥工业大学经济学院讲师，南京大学经济学院博士研究生，主要从事国际贸易理论与政策的研究。

引用本文:

张先锋，卢丹，张燕.税收优惠、社会性支出与外商直接投资——基于省际面板数据联立方程模型的研究[J]. 经济经纬, 2013,5: 53-58

ZHANG Xian-feng,LU Dan,ZHANG Yan.Tax Incentives, Social Expenditure and Foreign Direct Investment:An Analysis of Simultaneous Equations Model Based on Inter-provincial Panel Data[J] Economic Survey, 2013,V1(5): 53-58

链接本文:

http://www.jjjw.org.cn/CN/ 或 http://www.jjjw.org.cn/CN/Y2013/V1/I5/53