国际税收竞争与公共产品提供

International Tax Competition and Public Goods

税收是政府提供公共产品的重要资金来源。随着经济全球化进程的深入 ,主权国家独立制定税收政策的能力正面临着很大的挑战。一个基本的事实是 :资本跨国流动性的提高 ,导致了主权国家税基日益脆弱 ,而国际税收竞争加剧了这一现象。因此 。

Taxation provides a main capital source for government financing public goods.But globalization is challenging the independence of national tax policy.A fundamental fact is that the international mobility of capital is making a national tax base more fragile.International tax competition makes it even worse.Consequently,international tax competition may have significantly impacts upon public goods.Starting from this point of view,this paper studies the effects of international tax competition on national welfare and world welfare.