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劳动力在不同地区之间不断流动是现代社会的一大特色。本文就是在劳动力不断流动这一背景下分析了两个地方辖区之间的税收竞争情况。流动工人在其工作地要消耗公共产品,各地方当局就会对流动工人征收一定的所得税,于是就产生了税收竞争问题。本文有两个假设条件:其一,不同税率设置当局之间的空间距离。距离在模型中表示为运输成本,对分配结果至关重要。其二,允许流动工人和非流动工人在收入上存在差别。这些收入差别和拥塞效应对公共政策决策起着相当重要的作用。
The constant flow of labor among different regions is a major feature of modern society. This article analyzes the tax competition between the two prefectures in the context of the continuous flow of labor. Migrant workers consume public goods at their place of work, and various local authorities impose certain income tax on migrant workers, resulting in tax competition. This article has two assumptions: First, different tax rates set the spatial distance between authorities. The distance expressed as transportation costs in the model is crucial for the distribution of results. Second, there is a difference in income between migrant and non-migrant workers. These income differences and congestion effects play a very important role in public policy decisions.