OECD税收竞争报告国民经济的全球化增加了恶性税收竞争的挑战。在这个日趋一体化的世界经济中，一个国家的税收政策在给其它国家带来外溢效应方面有着愈来愈大的潜力。虽然税收竞争有很多正面的作用，而且OECD（经合发组织）报告强调公平税收竞争的利益，但是该报告也承认税收 OECD Tax Competition Report The globalization of the national economy has raised the challenge of vicious tax competition. In this increasingly integrated world economy, a country’s tax policy has an increasing potential for spillover effects on other countries. While tax competition has many positive effects and the OECD report highlights the benefits of fair tax competition, the report also recognizes taxation