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税收竞争是各个国家或地区,为吸引流动要素,促进经济增长和提高国民福利,在税率设定和税制安排上相互博弈和竞争的行为。本文从西方发达国家税率变化趋势和全球化对资本税的影响、财政分权下的横向税收竞争和纵向税收竞争、税收竞争对政府税收政策和企业区位选择的影响、收入转移和经济集聚对税收竞争的经济效应等方面来比较西方发达国家税收竞争的实证研究,并对研究结果作出评论。
Tax competition is the act of competing and competing with each other in setting tax rates and tax arrangements in various countries or regions in order to attract the elements of mobility, promote economic growth and raise the national welfare. This article from the western developed countries, the trend of tax changes and the impact of globalization on capital tax, fiscal decentralization horizontal tax competition and vertical tax competition, tax competition on the government tax policy and business location choice, income transfer and economic agglomeration of tax The economic effects of competition and so on to compare the empirical studies on the tax competition in western developed countries and make comments on the research results.