Tax Competition, Foreign Direct Investment and Regional Scientific and Technological Innovation

DOI

10.2991/978-94-6463-598-0_64How to use a DOI?

Keywords

scientific and technological innovation; tax competition; foreign direct investment

Abstract

This paper selects the panel data of 31 provincial-level cities from 2000 to 2020 as samples, and the results show that the total tax competition has a significant inhibitory effect on regional scientific and technological innovation, and foreign direct investment has a significant role in promoting regional scientific and technological innovation. Further research finds that corporate income tax competition has a significant role in promoting regional scientific and technological innovation, and can improve the level of regional scientific and technological innovation by promoting foreign direct investment.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Mengyu Zhang
PY  - 2024
DA  - 2024/12/19
TI  - Tax Competition, Foreign Direct Investment and Regional Scientific and Technological Innovation
BT  - Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024)
PB  - Atlantis Press
SP  - 598
EP  - 604
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-598-0_64
DO  - 10.2991/978-94-6463-598-0_64
ID  - Zhang2024
ER  -