国际税收竞争是经济全球化的产物,具有正面效应和负面效应。一般对国际税收竞争效应的分析主要是建立在政府是“自利”或是“善良”的假定基础上。多数学者认为适度的国际税收竞争是有利的。本文通过一个理论分析模型说明在不同情况下的国际竞争对于国民福利水平的影响,从福利效应的角度分析了公共选择过程中,中间投票人的经济地位与国际税收竞争福利效应之间的关系。 International tax competition is a product of economic globalization, with positive and negative effects. The general analysis of the effects of international tax competition is based on the assumption that the government is “self-interested” or “good”. Most scholars believe that modest international tax competition is beneficial. This paper uses a theoretical analysis model to illustrate the impact of international competition on the national welfare in different situations and analyzes the relationship between the economic status of the middle voter and the international tax competition welfare effect in the process of public choice from the perspective of the welfare effect.