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

Mengyu Zhang ()
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Mengyu Zhang: Anhui University, School of Economics

A chapter in Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024), 2024, pp 598-604 from Springer

Abstract: 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.

Keywords: scientific and technological innovation; tax competition; foreign direct investment (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-598-0_64

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DOI: 10.2991/978-94-6463-598-0_64

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