税收竞争是指不同政府主体通过竞相降低有效税率或实施税收优惠政策,以吸引经济资源流入的一种税收策略,是政府的一种自利行为。从税收竞争的区域分析,其可以在一国的不同地区之间发生,也可以在国家与国家之间发生,前者是同一主权国家内部不同征收主体之间的竞争,后者则为国际 Tax competition refers to the different government entities competing to reduce the effective tax rate or the implementation of tax incentives to attract economic resources into a tax strategy is a self-interest of the government. From the regional analysis of tax competition, which can occur between different regions of a country, can also occur between countries and countries, the former is the same sovereignty within the different entities within the competition between the latter for the International