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随着经济全球化的深入,国家间通过资本所得税的税收竞争来吸引流动性资本的做法越来越普遍。主权国家通过降低公司税税率并制定有利于投资的税收优惠政策来鼓励资本流入。国际税收竞争对生产要素的税负分布有何实际影响,这一后果对收入分配的影响,以及劳动力跨国流动性增强对资本所得税竞争政策的约束等问题,也日益引起理论界和实务部门的关注。本文对上述问题提出自己的看法和见解。
With the deepening of economic globalization, it is becoming more and more common for countries to attract liquid capital through tax competition of capital income tax. Sovereign states encourage capital inflows by lowering corporate tax rates and setting tax incentives that are investment-friendly. The actual impact of international tax competition on the distribution of tax burden on factors of production, the impact of this consequence on income distribution and the restriction on the policy of capital income tax competition due to the enhanced cross-border mobility of labor force have also aroused the attention of theorists and practitioners . This article puts forward my own views and opinions on the above issues.