全球化与国内政治:政策趋同还是趋异?——基于四国税收政策的比较研究

Globalization and Domestic Politics:Policy Convergence or Divergence?A Comparative Study of the Tax Policies of Four States

全球化会使得各国政策趋于一致吗?国内政治在这一过程中扮演何种角色?税收政策是审视国内政治与国际环境交互作用的最佳视角之一。增值税作为全球化时代兴起的新税种,既不会扭曲市场,又能增加国家财政收入,但是为什么国家运用增值税的政策并没有趋同?通过对中国、印度、美国和日本四国的比较研究发现,全球化对于国内税收政策的确有趋同的压力,但是由于各国对国际市场依赖程度以及对地方政府控制能力的不同,各国运用税收政策存在显著差异。

Will globalization result in a convergence in domestic policies across the world？ What is the role of domestic politics in this process？ Tax policy is one of the best cases for considering the interaction between domestic politics and the in- ternational environment. Specifically with respect to value added tax, which is a new form of tax that has been introduced as the process of globalization continues, not only does it not distort markets, it further can increase a state＇ s fiscal reve- nue. While so, why is it the case that there is no convergence in the way that states apply value added tax？ Based on comparative research of China, India, the United States and Japan, this paper finds that globalization does generate pressure for a convergence in domestic tax policies, but as states vary in their dependence on the international market and have different levels of control over local govern- ment, significant differences in application of tax policies emerge across states.