| 摘要 | 第1-5页 |
| Abstract | 第5-8页 |
| 1 Introduction | 第8-17页 |
| ·The significance of the study | 第10-11页 |
| ·Survey of the relevant literatures | 第11-16页 |
| ·The organization of the study | 第16-17页 |
| 2 Fiscal policy situation and the FDI inflows to SSA | 第17-37页 |
| ·The status quo of the FDI inflows to SSA | 第19-28页 |
| ·Market seekinz FDI | 第25页 |
| ·Strategic asset-seeking FDI | 第25-26页 |
| ·Natural resource-seeking FDI | 第26-28页 |
| ·Efficiency-seeking FDI | 第28页 |
| ·General analysis of the main fiscal incentives attracting FDI inflows | 第28-37页 |
| ·Reduction of direct corporate taxation | 第30-32页 |
| ·Capital formation incentives | 第32-33页 |
| ·Reduction of other taxes | 第33-34页 |
| ·Reduction of barriers to cross-border operations | 第34-35页 |
| ·Reduction of qualifying expenses | 第35页 |
| ·Accelerated depreciation | 第35-37页 |
| 3 Effects of Fiscal Incentives | 第37-55页 |
| ·Positive Effects of the fiscal Incentives | 第38-45页 |
| ·Development and restructuring of local enterprises | 第39-40页 |
| ·Transfer of advanced technology and know-how | 第40-41页 |
| ·Internationalization of local firms | 第41-42页 |
| ·Increase in competition | 第42-43页 |
| ·Human capital formation | 第43-45页 |
| ·Negative effects of the fiscal Incentives | 第45-52页 |
| ·Effect on Corporate Income Taxes | 第46-47页 |
| ·The effect on MNEs' decisions to invest | 第47-49页 |
| ·Cost of administering the incentives | 第49-50页 |
| ·The effect on local firms and employment | 第50-52页 |
| ·Potential strategies and measures | 第52-55页 |
| 4 Empirical analysis | 第55-67页 |
| ·Econometric Model | 第56-61页 |
| ·Data sources | 第56页 |
| ·Selection and Description of Variables | 第56-61页 |
| ·Estimation results and their implications | 第61-67页 |
| 5 Conclusion and Recommendations | 第67-70页 |
| References | 第70-74页 |
| List of Abbreviations | 第74-75页 |
| Acknowledgements | 第75-76页 |
