商品课税必须进行国际协调是基于以下的理由,即:效率问题,国际收支效应问题,财政收入分配问题。下面分别论述。一、效率问题所得课税的国际协调是涉及资本流动的问题,而商品课税的国际协调则是涉及商品流动的问题。在浮动汇率的条件下,这个问题最容易阐明。国际自由贸易是以这种主张为基础的:如果每个国家都专门生产它占有比较优势(即比较利益)的商品,那么参加国际贸易的国家就都会受益。例如,甲国在生产X商品方面占有 The international coordination of the taxation of commodities is based on the following reasons: efficiency, balance of payments effects, and distribution of fiscal revenue. Discussed separately below. I. Efficiency Problems The international coordination of taxation involves the issue of capital flows. The international coordination of the taxation of commodities involves the flow of commodities. Under the condition of a floating exchange rate, this issue is easiest to clarify. International free trade is based on the idea that countries that participate in international trade will benefit if each country exclusively produces commodities for which it has a comparative advantage (ie, comparative advantage). For example, country A has possession of X goods