The research about the relationship between tax income and foreign direct investment in Shanghai

摘要

With the economic globalization, foreign direct investment no doubt plays a role in the host country's economic growth, our country does not except. Since reform and opening up, China has made great achievements. Many scholars believe that the success of China should be partly attributed to the foreign direct investment (FDI) inflows. As one of the factors that may affect the revenue to attract foreign direct investment, tax has converged many domestic and foreign scholars' attentions for a long time, but a variety of researches have not made a finally consistent conclusion about the relationship between tax and FDI. This article attempts to explore the issue through the empirical research about tax income and FDI in Shanghai.