Research Paper Number
China; foreign direct investment; international tax debates; tax incentives
China had no foreign direct investment (FDI) before 1979. Now, it is one of the world's largest recipients of FDI. China has been generous to a fault in granting tax incentives to foreign investors. As of January 1, 2008, however, these FDI-specific incentives are abolished or phased out. What explains the rise and fall? Were the tax incentives not effective in attracting FDI and promoting China's economic growth? What are the implications of the Chinese experience for international tax debates? This article examines these questions.
Li, Jinyan, "The Rise and Fall of Chinese Tax Incentives and Implications for International Tax Debates" (2008). Comparative Research in Law & Political Economy. Research Paper No. 5/2008.