在一国面对来自全球化的诸多挑战中，最为重要的就是这个国家为实现特定目标而推行的某些国内经济政策会在多大程度上受到其它国家奉行的政策的损害。在税收政策方面，最引人注目的政策侵蚀例子要属资本收益课税问题。本文讨论的重点放在全球化对资本收益课税问题的某一方面， The most important of the many challenges that come with globalization from one country to the other is the extent to which some of the national economic policies that the country is pursuing to achieve its goals will be undermined by the policies pursued by other countries. In tax policy, the most striking example of policy erosion is the tax on capital gains. This article discusses the focus on one aspect of globalization’s taxation of capital gains,