摘要
本文分析了转轨制国家国内地方政府间的资本税竞争,认为一定条件下的地方政府间资本税竞争可以在一定程度上提高全国居民的福利水平;不过,经济转轨初期的各地方政府似乎更愿意采取协同一致的税收政策,因为实行这样的税收政策对地方政府的自身利益较为有利。
This paper is about a model analysis of domeslic capital tax compctition in transifional economies. The analysis concludes that domestic horizontal capital tax competition in transitional countries under some conditions helps enhance welfare of all residents of a country, but it seems that the local governments are inclincd to take coordinated tax policies, for it is beneficial to the private benefits.
关键词
转轨制国家
国内横向资本税竞争
模型
地方政府
transitional economies
domestic horizontal capital tax competition
model
local government
