文摘
英文文摘
论文说明：List of Abbreviations
声明
1 Introduction
1.1 The significance of the study
1.2 Survey of the relevant literatures
1.3 The organization of the study
2 Fiscal policy situation and the FDI inflows to SSA
2.1 The status quo of the FDI inflows to SSA
2.1.1 Market seeking FDI
2.1.2 Strategic asset-seeking FDI
2.1.3 Natural resource-seeking FDI
2.1.4 Efficiency-seeking FDI
2.2 General analysis of the main fiscal incentives attracting FDI inflows
2.2.1 Reduction of direct corporate taxation
2.2.2 Capital formation incentives
2.2.3 Reduction of other taxes
2.2.4 Reduction of barriers to cross-border operations
2.2.5 Reduction of qualifying expenses
2.2.6 Accelerated depreciation
3 Effects of Fiscal Incentives
3.1 Positive Effects of the fiscal Incentives
3.1.1 Development and restructuring of local enterprises
3.1.2 Transfer of advanced technology and know-how
3.1.3 Internationalization of local firms
3.1.4 Increase in competition
3.1.5 Human capital formation
3.2 Negative effects of the fiscal Incentives
3.2.1 Effect on Corporate Income Taxes
3.2.2 The effect on MNEs’decisions to invest
3.2.3 Cost of administering the incentives
3.2.4 The effect on local firms and employment
3.3 Potential strategies and measures
4 Empirical analysis
4.1 Econometric Model
4.1.1 Data sources
4.1.2 Selection and Description of Variables
4.2 Estimation results and their implications
5 Conclusion and Recommendations
References
Acknowledgements
