税收一体化是第二次世界大战以后国际经济关系中一项引人注目的重大发展,也是战后国际经济调节的一个新的显著特征。它首先兴起于欧洲,以后又波及到北美和广大的发展中国家,使整个世界经济格局日益朝着一体化的方向发展。这一现象引起了广泛的注意,许多经济学者对它进行研究、探讨,为税收一体化的实践提供了大量的理论依据。一、比较利益学说(Theory of Compara-tive Advantage)是税收一体化的理论渊源比较利益学说有时也被称为比较成本学说。所谓比较利益,是指一个国家在国际贸易与国际竞争中提供某种商品比提供其他商品相 Tax integration is an important and significant development in international economic relations after the Second World War, and it is also a new distinctive feature of post-war international economic regulation. It first emerged in Europe, and later spread to North America and the vast number of developing countries, so that the entire world’s economic structure is increasingly developing in the direction of integration. This phenomenon has aroused widespread attention. Many economists have studied and discussed it and provided a lot of theoretical basis for the practice of taxation integration. 1. The Theory of Comparitive Advantage is the theoretical source of tax integration. The theory of comparative interest is sometimes referred to as the comparative cost theory. The so-called comparative advantage refers to the fact that a country provides a commodity in international trade and international competition rather than providing other commodities.