一、引言近年来,许多工业化国家进行了或正在进行重大的税收改革。与此同时,金融市场国际化,对外贸易日益重要,多国公司所起的作用不断增大(它们在各国建立一体化工厂),熟练劳动力的流动性越来越大,所有这些都使世界经济变得越来越相互依赖。在这样一个世界上,税收改 I. Introduction In recent years, many industrialized countries have conducted or are undergoing significant tax reform. At the same time, the internationalization of financial markets, the increasing importance of foreign trade, the growing role played by multinational corporations (their establishment of integrated factories in various countries) and the increasing mobility of skilled labor all make the world economy less volatile More and more interdependent. In such a world, tax reform