国际税收竞争效应分析:一个理论分析框架

An Effect Analysis of International Tax Competition: A Theoretical Analysis Framework

国际税收竞争是经济全球化的产物,具有正面效应和负面效应。一般对国际税收竞争效应的分析主要是建立在政府是"自利"或是"善良"的假定基础上。多数学者认为适度的国际税收竞争是有利的。本文通过一个理论分析模型说明在不同情况下的国际竞争对于国民福利水平的影响,从福利效应的角度分析了公共选择过程中,中间投票人的经济地位与国际税收竞争福利效应之间的关系。

International tax competition, the product of economic globalization, has both effects of positive and negative. In general, international tax competition analysis bases on the hypothesis of governmental quality which is selfish or kind-hearted. Most scholars believe the international tax competition is beneficial. This paper elaborates the different impact of international competition on national welfare based on a theoretical analysis framework, and analyzes the relationship between the economic statuses of middle voter and the national welfare of international tax competition in the public selection process from the perspective of welfare effect.