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在全球化的背景下,技术的进步与国际政治格局的变革日益强化了要素资源的流动性。要素资源的流动性与财税制度之间存在相互影响的双向关系。重视这种双向影响关系对于经济学包括财政学的理论研究以及经济制度包括财税制度的优化设计都十分重要。本文对西方经济学家的有关研究做了综述,并在此基础上得出了一些有益的启示。
In the context of globalization, advances in technology and changes in the international political landscape have increasingly strengthened the liquidity of essential resources. There is an interactive two-way relationship between the mobility of factor resources and the fiscal and taxation system. Emphasis on this two-way relationship of influence is very important for the theoretical study of economics including finance and the optimal design of the economic system including the taxation system. This paper reviews the relevant studies of western economists and draws some useful enlightenments on this basis.