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

In: Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024)

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  • Mengyu Zhang

    (Anhui University, School of Economics)

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.

Suggested Citation

  • Mengyu Zhang, 2024. "Tax Competition, Foreign Direct Investment and Regional Scientific and Technological Innovation," Advances in Economics, Business and Management Research, in: Qiujing Wu & Songsong Liu & Guoliang Wang & Jia Li (ed.), Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024), pages 598-604, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-598-0_64
    DOI: 10.2991/978-94-6463-598-0_64
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