关于国际税收竞争及协调的理论体系，“适度竞争”与“必要协调”的辨证观应能为大多数学者所赞同。但何是“适度”？何为“必要”？这既是理论问题，更是需检验的实证问题。评价这类实证研究的成果主要涉及到三个方面：一是所依据的理论框架及据此建立的计量模型的合理性，二 With regard to the theoretical system of international tax competition and coordination, the dialectical view of “moderate competition” and “necessary coordination” should be endorsed by most scholars. But what is “moderation”? What is “necessary”? This is both a theoretical issue and an empirical one that needs to be tested. Evaluation of the results of such empirical research mainly involves three aspects: First, the theoretical framework and the rationality of the measurement model established based on the second,