税收竞争:欢迎还是反对?(上)

被引:4
作者
杰弗里·欧文斯
张春雨
机构
关键词
税收竞争; 国际税收竞争力; 国际应对;
D O I
10.19376/j.cnki.cn10-1142/f.2014.09.011
中图分类号
F812.42 [税收];
学科分类号
020203 ;
摘要
像其他形式的竞争一样,税收竞争改善了我们经济体的功能,并促使政府提供有利于经济增长的税收环境。本文着重探讨什么是有竞争力的税收体制、如何衡量税收体制的竞争力,以及经合组织成员国和新兴经济体的政府如何努力构建更具竞争力的税收环境,并给出了为获取税收竞争所带来的全部收益而需要采取的国际行动的建议。
引用
收藏
页码:30 / 34
页数:5
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